GST registration revocation requires consideration of a Rule 25 challenge before cancellation is upheld

An order rejecting revocation of GST registration cancellation was found inadequate because it merely repeated that no reply had been filed to the show cause notice and did not address the challenge that the notice itself was contrary to Rule 25 of the CGST Rules, 2017. The Delhi HC therefore set aside the rejection and remanded the matter to the Proper Officer for fresh consideration, allowing the taxpayer to file additional material to show that business was being carried on from the principal place of business.

---

---

Issues: Whether the order rejecting the application for revocation of cancellation of GST registration, without addressing the challenge to the show cause notice under Rule 25 of the Central Goods and Services Tax Rules, 2017, required interference and remand.

Analysis: The rejection order reiterated only that the registration had been cancelled for non-furnishing of a reply to the show cause notice. It did not deal with the petitioner's contention that the show cause notice itself was in violation of Rule 25 of the Central Goods and Services Tax Rules, 2017. In view of this omission, the matter required reconsideration by the Proper Officer, and the petitioner was permitted to place additional material to establish that business was being carried on from the principal place of business.

Conclusion: The rejection order was set aside and the matter was remanded to the Proper Officer for fresh consideration of the revocation application.

---