GST registration cancellation revocation must consider COVID-19 time relaxation before deciding the taxpayer's request.

COVID-19 compliance relaxation under Notification No. 35/2020 was treated as relevant to the revocation of GST registration cancellation, and the authorities were required to consider the request in accordance with law after accounting for the extended timelines. The petitioner was allowed to submit a proper application with reasons, and the respondents were directed to decide the revocation request within 30 days. The cancellation order was kept in abeyance until that fresh decision, preserving the challenge to cancellation pending competent authority action.

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Issues: Whether the authorities were required to consider revocation of cancellation of GST registration in light of the COVID-19 relaxation and extend the time for compliance accordingly.

Analysis: The order noted that the cancellation of registration had been challenged during the COVID-19 period and relied upon the relaxation granted by Notification No. 35/2020 dated 03.04.2020, which extended time limits for completion of actions, including filing applications and other compliance steps. In the circumstances, the authorities ought to have considered revocation of cancellation in accordance with law, taking the relaxation into account.

Conclusion: The petitioner was permitted to file a proper application with reasons, and the respondents were directed to decide the request for revocation strictly in accordance with law within 30 days. The cancellation order was kept in abeyance till such decision.

Final Conclusion: The writ petition was disposed of with a limited procedural remedy in favour of the petitioner, preserving the challenge to cancellation until the competent authority takes a fresh decision.

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