GST Registration Restored: Taxpayer Wins Petition After Clearing Dues, Court Orders Immediate Renewal and Communication

HC allowed the writ petition challenging GST registration cancellation. After petitioner paid tax and interest, court directed respondent to renew GST registration within ten days and communicate any additional dues within seven days. The order provides an opportunity for tax compliance and registration restoration.

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Issues involved: Impugning orders cancelling GST registration and rejecting appeal on grounds of delay.

Cancellation of GST Registration: The petition under Article 226 of the Constitution of India was filed to challenge the order dated 05.10.2021, where the Assistant Commissioner cancelled the GST Registration of the petitioner for non-payment of tax due.

Rejection of Appeal: The appellate Authority rejected the appeal against the cancellation order on the ground of delay in the order dated 12.10.2023.

Petitioner's Submission: After the appellate order, the petitioner paid the tax amount and interest. The petitioner requested the renewal of GST registration and expressed readiness to pay any other due amount communicated within seven days.

Court's Decision: Considering the submissions and instructions that the petitioner filed returns and paid tax with interest, the respondent was directed to renew the GST registration within ten days. Any other due amount should be communicated to the petitioner for payment within seven days. The writ petition was disposed of accordingly.

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