GST Registration Dispute: Commissioner Must Review Petitioner's Case and Restore Input Tax Credit by Mid-July

HC HP directed Commissioner to consider revoking petitioner's GST registration by 15.07.2023. Input Tax Credit previously blocked was unblocked. Court mandated expeditious review of GST registration cancellation and restoration of tax credit, with pending applications to be addressed on 17.07.2023.

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Issues involved:
The issues in the case involve the cancellation of GST registration and blocking of Input Tax Credit.

Cancellation of GST registration:
The petitioner sought a writ of certiorari to quash the order cancelling their GST registration. The counsel for the petitioner submitted a communication indicating that the matter has been taken up with the Commissioner, State Tax & Excise. The Court directed the Commissioner to consider revoking the GST number of the petitioner by 15.07.2023.

Blocking of Input Tax Credit:
The Input Tax Credit, which was blocked by the respondents, has been unblocked and acknowledged by their Counsel before the Court. The petitioner requested a mandamus to restore the blocked Input Tax Credit, citing contravention of the Central GST Act/Himachal Pradesh GST Act IGST Act.

The High Court of Himachal Pradesh directed the Commissioner of State Tax & Excise to expeditiously consider the revocation of the petitioner's GST registration by 15.07.2023. The petition was disposed of accordingly, with pending applications to be addressed on 17.07.2023.

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