High Court overturns cancellation of GST registration, orders re-decision within 15 days The High Court set aside previous orders cancelling the petitioner's Goods and Services Tax (GST) registration, citing the Central Goods and Services Tax ...
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High Court overturns cancellation of GST registration, orders re-decision within 15 days
The High Court set aside previous orders cancelling the petitioner's Goods and Services Tax (GST) registration, citing the Central Goods and Services Tax (Removal of Difficulties) Order, 2020. The Court directed a re-decision on the revocation application within 15 days, ensuring compliance with the law and providing relief to the petitioner.
Issues: Cancellation of GST registration under Section 29(2)(c) of the Goods and Services Tax Act, 2017; Application for revocation of cancellation order; Dismissal of First Appeal under Section 107 of the Act; Challenge to orders of Assessing Authority and First Appellate Court; Interpretation of Central Goods and Services Tax (Removal of Difficulties Order), 2020; Setting aside of previous orders; Directions for re-decision on revocation application.
Analysis: The petitioner's Goods and Services Tax (GST) registration was cancelled by the Assessing Authority under Section 29(2)(c) of the Act, leading to an application for revocation of the cancellation order. Subsequently, the application was rejected, prompting the filing of a First Appeal under Section 107 of the Act, which was dismissed due to the absence of the Tribunal. 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 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 registration cancellation. The Court acknowledged the validity of the Gazette Notification, leading to the setting aside of the previous orders dated 10.1.2020 and 13.2.2020.
Consequently, the Court directed that the application filed by the petitioner for revocation of the cancellation order should now be decided within 15 days from the date of the Court's order. The concerned Authority was instructed to verify the correctness of the order on the Official Website of the High Court if a certified copy was not submitted. As a result, the writ petition was disposed of, providing relief to the petitioner and ensuring a fresh decision on the revocation application in accordance with the law.
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