Judicial Intervention Restores GST Registration, Mandates Fair Hearing and Reconsideration of Tax Authority's Cancellation Order

HC allowed the writ petition challenging GST registration cancellation. The court set aside the cancellation order and appellate authority's decision, directing the tax authority to reconsider the case, provide a hearing to the petitioner, and allow submission of pending returns. The matter was remanded for fresh consideration without imposing any costs.

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Issues involved: Cancellation of GST registration due to non-filing of returns, appeal against cancellation order, legality of cancellation order, jurisdiction of the appellate authority, remedy available to the petitioner.

The petitioner, a professional actress service provider registered under GST laws, filed a petition seeking to quash the order cancelling her GST registration for not filing returns for over six months. The appeal against this cancellation was rejected by the appellate authority. The petitioner had submitted a reply to the show cause notice issued by respondent No.2, which was not accepted, leading to the cancellation of registration. The appeal was dismissed on the grounds of expiration of the deadline for applying for revocation of cancellation. The main issue raised in the writ petition was previously addressed in a similar case by the court.

In a previous case, the court had remanded the matter back to the authority to reconsider the cancellation of GST registration due to the extended limitation period for filing an appeal. The court found that the petitioner was left without a remedy as the GST Tribunal had not been constituted. The court remanded the matter back to the authority to reconsider the cancellation and pass an appropriate order. The court set aside the impugned orders and directed the authority to provide the petitioner with a hearing and the opportunity to submit relevant returns.

In conclusion, the court set aside the cancellation orders, remanded the matter back to the authority for reconsideration, and directed the petitioner to submit all necessary returns. The writ petition was disposed of without any costs.

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