GST Registration Revocation Application Must Be Decided Within Four Weeks When Delayed Despite Repeated Requests

The HC addressed a petition regarding cancellation of GST registration where the petitioner's revocation application remained undecided despite repeated requests. Considering the delay and interests of justice, the court directed the Deputy Commissioner to decide on the application within four weeks from the petitioner's appearance. The petitioner was ordered to appear before the Authority on March 22, 2022. The writ petition was disposed of without costs, emphasizing the importance of timely disposal of GST registration matters to uphold principles of justice and fairness.

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Issues:
Cancellation of GST registration, Application for revocation pending, Delay in decision-making, Interest of justice, Timely disposal of application.

Analysis:
The High Court of Bombay addressed the issue of the cancellation of the petitioner's GST registration by the Deputy Commissioner of CGST. The petitioner had filed an application for the revocation of the cancellation, which had not been decided despite repeated requests. The court considered the delay in deciding the application and the interest of justice in ensuring a timely resolution.

The court heard arguments from the petitioner's counsel, the AGP for the State respondents, and the counsel for the Union of India respondents. In light of the pending application for revocation of the cancellation order dated 30 April 2021, the court deemed it necessary to intervene to serve the interest of justice.

In its judgment, the court ordered the Deputy Commissioner to make a decision on the petitioner's application within four weeks from the date of the petitioner's appearance before him. Additionally, the petitioner was directed to appear before the Authority on 22 March 2022. The court disposed of the writ petition without imposing any costs, emphasizing the importance of timely disposal of the application to address the petitioner's concerns regarding the cancellation of GST registration.

The judgment underscores the significance of expeditious decision-making in matters concerning the cancellation and revocation of GST registration to uphold the principles of justice and fairness. By setting a timeline for the decision and requiring the petitioner's appearance, the court aimed to ensure a prompt resolution of the pending application and protect the petitioner's rights in the process.

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