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of <h1>Anonymous taxpayer allowed two weeks to apply for GST cancellation revocation; submit returns and pay dues, decision within four weeks</h1> HC disposed the writ petition and permitted the anonymous petitioner to file an application for revocation of the GST cancellation within two weeks. If ... Cancellation of GST registration of petitioner - failure to furnish GST returns for prescribed period - HELD THAT:- The present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner’s prayer for revocation as per law within four weeks from the date of receipt of such application. Petitioner, a 'taxable person' under the GST Act, 2017, challenges cancellation of GST registration effected by an order dated 12.03.2024 following a show cause notice dated 23.02.2024 alleging 'failure to furnish GST returns' for the prescribed period. Relying on precedent in Writ Petition (M/S) No. 3283 of 2024, petitioner sought permission to apply for 'revocation of the cancellation order.' The State raised no objection to allowing such an application. Petitioner is permitted to file an application for revocation within two weeks and must also furnish all pending returns and deposit unpaid tax along with interest and penalty. The 'Competent Authority' is directed to consider the application and pass appropriate orders 'as per law' within four weeks from receipt of the application. The writ petition is disposed of on these terms.
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