GST registration restoration through statutory application route after cancellation, with liberty to seek instalment relief

The writ petition concerned cancellation of GST registration after rejection of the appeal, and the petitioner sought instalment facility for tax payment and restoration of registration. The Court noted that the petitioner had already deposited the amount required under the earlier order and that relief was available through the statutory mechanism under Section 80 of the Uttar Pradesh Goods and Services Tax Act, 2017 and Rule 23 of the Uttar Pradesh Goods and Services Tax Rules, 2017. The petition was disposed of without deciding the cancellation order on merits, with liberty to file the appropriate applications before the authority, which were to be considered expeditiously.

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Issues: Whether the writ petition should be disposed of by leaving it open to the petitioner to seek installment facility and restoration of GST registration under the applicable GST framework.

Analysis: The petition arose from rejection of the appeal and the consequential cancellation of GST registration. The grievance before the Court was substantially concerned with the petitioner's request to pay the tax liability in instalments and to have the registration restored so that business could continue. The Court noted that the petitioner had deposited the amount required under the earlier order and that the statutory route under Section 80 of the Uttar Pradesh Goods and Services Tax Act, 2017 and Rule 23 of the Uttar Pradesh Goods and Services Tax Rules, 2017 was available for seeking the reliefs.

Conclusion: The writ petition was not decided on merits of the cancellation order and was disposed of by granting liberty to the petitioner to file the appropriate applications, which were directed to be considered expeditiously.

Final Conclusion: The matter was brought to a close by directing the petitioner to pursue the statutory applications before the authority, with no adjudication on the substantive challenge to the cancellation.

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