Petitioner's GST Registration Restored, Writ Petition Disposed

The High Court disposed of the writ petition challenging the cancellation of GST registration by the Assistant Excise and Taxation Commissioner. The petitioner's registration was restored, rendering the writ petition infructuous.

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Issues involved:
Challenge to cancellation of GST registration under GST scheme.

Analysis:
The petitioner, a proprietorship concern, challenged the cancellation of their GST registration by the Assistant Excise and Taxation Commissioner, UT, Chandigarh. The impugned order dated 26.2.2019 was under scrutiny. During a previous hearing on 3.10.2019, the petitioner's counsel requested an adjournment. The Senior Panel Counsel for U.T., Chandigarh mentioned that the petitioner's application for revocation under Rule 23 of the GST Rules was not accepted by the GST Portal. He suggested that if the petitioner appeared before the Assessing Authority in Chandigarh with necessary details, corrective measures would be taken. The next hearing was scheduled for 21.10.2019, with the petitioner being given the liberty to act as per the offer made by the Senior Panel Counsel.

Upon the resumption of the hearing, both parties' counsels agreed that the writ petition had become infructuous as the petitioner's registration had been restored. Consequently, the High Court disposed of the writ petition on the grounds of it being infructuous.

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