Court directs swift decision on GST registration revocation, provides relief to petitioner.

The High Court set aside previous orders and directed the application for revocation of registration under the Goods and Services Tax Act to be decided within 15 days in accordance with the law, following a Gazette Notification clarifying the period for filing such applications. The Court provided relief to the petitioner and instructed the Authority to verify the order from the Official Website of the High Court if a certified copy was not submitted.

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Issues:
1. Cancellation of registration under the Goods and Services Tax Act, 2017.
2. Application for revocation of cancellation order.
3. Dismissal of First Appeal under Section 107 of the Act.
4. Challenge to orders of Assessing Authority and First Appellate Court.
5. Central Goods and Services Tax (Removal of Difficulties) Order, 2020.
6. Setting aside of previous orders and directions for re-decision.

Analysis:
The case involved the cancellation of registration under the Goods and Services Tax Act, 2017, and subsequent application for revocation of the cancellation order. The petitioner's registration was canceled by the Assessing Authority on 19.1.2019 under Section 29(2)(c) of the Act, leading to the filing of an application for revocation. However, the application was rejected on 2.11.2019, prompting the petitioner to file a First Appeal under Section 107 of the Act, which was dismissed on 31.12.2019. The petitioner then approached the High Court through a writ petition challenging the orders of the Assessing Authority and the First Appellate Court.

During the proceedings, the petitioner's counsel argued that the orders of the Assessing Authority and the First Appellate Court could not be sustained in light of the Central Goods and Services Tax (Removal of Difficulties) Order, 2020 issued under Section 172 of the Act. The counsel referred to a Gazette Notification issued on 25.6.2020, which clarified the calculation of the period for filing an application for revocation of cancellation of registration. The Court noted that the learned Standing Counsel did not dispute the Gazette Notification, leading to the setting aside of the previous orders dated 2.11.2019 and 31.12.2019.

Consequently, the Court directed that the application filed by the petitioner for the revocation of the cancellation order dated 19.1.2019 should now be decided in accordance with the law within 15 days from the date of production of the Court's order. The concerned Authority was instructed to verify the correctness of the order from the Official Website of the High Court, Allahabad, in case a certified copy was not submitted. The writ petition was disposed of, providing relief to the petitioner and ensuring a timely decision on the revocation application.

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