GST registration revocation relief granted despite delay, with authorities directed to decide the application on merits.

A petitioner challenging cancellation of GST registration was allowed to seek revocation by filing Form GST REG-21, despite not having done so within the prescribed period. The High Court noted the petitioner's contention that cancellation had been ordered without notice in Form GST REG-17 under Rule 22 of the GST Rules, 2017. The authorities were directed to entertain the revocation request on merits, hear the petitioner, and not reject it on the ground of limitation. The petitioner was permitted to file Form GST REG-21 within two weeks, and the application was to be decided within four weeks.

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Issues: Whether the petitioner should be permitted to seek revocation of cancellation of GST registration by filing Form GST REG-21, and whether the respondent authorities should consider such request on merits without raising the objection of limitation.

Analysis: The petition was moved under Article 226 in relation to cancellation of GSTIN. It was noticed that the petitioner had not filed Form GST REG-21 within the prescribed period and expressed willingness to do so, asserting that cancellation had been made without issuing notice in Form GST REG-17 as contemplated under Rule 22 of the GST Rules, 2017. In these circumstances, directions were issued to enable filing of the revocation application and to require the authorities to decide it on merits after hearing the petitioner.

Outcome: The petitioner was permitted to file Form GST REG-21 within two weeks, and the respondent authorities were directed to decide the application on merits within four weeks without raising limitation, after giving an opportunity of hearing.

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