GST Registration Cancellation Overturned: Petitioner Granted 15-Day Window to Reapply Under Section 30 with Expedited Review

HC allowed the writ petition challenging GST registration cancellation. Directed petitioner to file application under section 30 within 15 days and mandated jurisdictional CGST authority to decide expeditiously within three months. The court emphasized procedural compliance and opportunity to rectify statutory deficiencies without imposing costs.

---

---

Issues:
Challenge to order rejecting appeal under GST Act for cancellation of registration due to failure to approach jurisdictional CGST authority for revocation of cancellation under section 30.

Analysis:
The petitioner challenged the order rejecting their appeal against the cancellation of GST registration due to failure to approach the jurisdictional CGST authority for revocation under section 30 of the GST Act. The Commissioner of Central Tax (Appeals-II) rejected the appeal as not maintainable, despite finding it within the period of limitation. The court noted similar cases where petitioners were granted the opportunity to file an application under section 30. The court agreed with previous decisions that if the appellate authority believed the petitioner should have filed such an application, an opportunity should have been given. The court emphasized the importance of allowing the petitioner to follow the necessary procedure under section 30. The court directed the petitioner to file an application within 15 days before the authority under section 30, with a mandate for the authority to decide on the application expeditiously within three months.

Conclusion:
The High Court disposed of the writ petition, providing no costs, and directed the petitioner to file an application under section 30 of the CGST Act within 15 days. The authority was instructed to consider the application and make a decision on merits expeditiously within three months from the date of the judgment. The court's decision emphasized the importance of following the prescribed procedures under the law and granting petitioners the opportunity to rectify any deficiencies in compliance with statutory requirements.

---