Cancellation of GST registration revocation denied where delay unexplained and returns not filed; petition dismissed

Cancellation of GST registration was challenged for revocation but the court found no adequate explanation for delay in filing the revocation application; absence of particulars about partner disputes meant condonation could not be granted, and the petition was dismissed. The court also relied on nonfiling of GST returns and failure to respond to the show cause notice as substantive procedural shortcomings, applying the principle that bald assertions without material facts do not satisfy the burden to justify revival of registration, resulting in refusal of relief.

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Issues: Whether the petitioners are entitled to quash the order cancelling the GST registration and to have the cancellation revoked despite expiry of the time limit under Section 30 of the Central Goods and Service Tax Act, 2017, when returns were not filed, a show cause notice remained unanswered, and no sufficient explanation for the delay has been furnished.

Analysis: The statutory provision for revocation under Section 30 prescribes a time limit for filing an application for revocation of cancellation; relief by condonation of delay requires a satisfactory explanation for non-compliance with the prescribed timeline. The petitioners admitted non-filing of returns and non-response to the show cause notice and furnished only a bald, unsupported assertion of internal disputes between partners without particulars or evidence. The absence of any explanation addressing why returns were not filed or why the time limit could not be met, and the failure to respond to the show cause notice, preclude exercise of discretion to condone delay or to direct revocation of registration.

Conclusion: The petitioners' request to quash the cancellation order and to direct revocation of registration is rejected; there is no basis to condone the delay or grant the relief sought. (Decision in favour of the Revenue.)

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