GST Registration Revocation: Petitioner Granted Two Weeks to Submit Representation, Respondent Given Four Weeks to Review

HC directed petitioner to submit representation for GST registration revocation under Section 30 of CGST Act within two weeks. Respondent granted four weeks to review and decide on representation. Court did not express opinion on case merits but facilitated potential resolution through procedural guidance, allowing petitioner opportunity to address outstanding tax obligations.

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Issues involved:
The issues involved in this case are the cancellation of GST registration and the petitioner's request for revocation of the cancellation order under Section 30 of the Central Goods and Services Tax Act, 2017.

Cancellation of GST Registration:
The petitioner filed a petition under Article 226 of the Constitution of India seeking the quashing of the cancellation of GST Registration order dated 18.12.2021. The petitioner expressed readiness to pay all outstanding taxes, interest, and late fees. The petitioner's counsel referred to previous orders and requested a decision based on those orders. The respondent did not oppose the request and sought four weeks to decide on the petitioner's representation. The court, with the consent of both parties, directed that if the petitioner submits a representation for revocation of the cancellation order under Section 30 of the CGST Act, along with all necessary documents, within two weeks, the Competent Authority must consider the representation and make a decision within four weeks. The court clarified that it did not express any opinion on the merits of the case.

Revocation of Cancellation Order under Section 30:
The petitioner's counsel stated that the petitioner is prepared to fulfill all dues and mentioned that the matter aligns with previous orders. The counsel requested a decision based on those orders and informed that the petitioner would submit a representation to the Competent Authority within two weeks. The respondent did not oppose this request and asked for four weeks to review the representation. The court, with mutual agreement, directed that the petitioner must submit the representation for revocation of the cancellation order under Section 30 of the CGST Act, along with all relevant documents, within two weeks. The Competent Authority was instructed to consider the representation and issue an appropriate order within four weeks.

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