2023 (10) TMI 1536 - HC - GST

Petitioner must apply offline within two weeks for GST registration restoration under applicable rules

The HC directed the petitioner to apply offline within two weeks for restoration of GST registration, enclosing a copy of the order. Upon such ... Cancellation of petitioner’s GST registration - failure to submit periodic returns - HELD THAT:- This writ petition is being disposed of by providing that within two weeks from today, the petitioner shall approach the concerned authorities off-line, seeking restoration of his GST registration. If such an application is made within the time prescribed by this order, by enclosing a copy of this order, necessary steps may be taken in that regard as per the requirement of the Rules and the GST registration of the petitioner be restored, as expeditiously as possible. Petition disposed off. The Gauhati High Court, through Justice Suman Shyam, disposed of the writ petition filed by the petitioner whose GST registration was cancelled under the Central and Assam GST Acts, 2017 for failure to submit periodic returns. The petitioner, engaged in 'Pandal or Shamiana Services,' expressed willingness to comply with tax dues and filing requirements. The Court noted that revocation of cancellation must follow the Assam GST Rules, 2017. Accordingly, the Court ordered that within two weeks, the petitioner shall submit an offline application for restoration of GST registration, attaching a copy of the order. The authorities are directed to consider the application in accordance with the Rules, including payment of tax, penalty, and late fees, and restore the registration expeditiously. The petition was disposed of on these terms.