GST registration restored after illness and hospitalization; time-barred appeal did not bar writ jurisdiction under Article 226.

GST registration cancellation was set aside where the taxpayer's non-compliance was supported by medical records showing illness and hospitalization. The Court granted one further opportunity and directed restoration of the registration, subject to filing the pending returns and paying up-to-date taxes. It also held that dismissal of the statutory appeal only as time-barred did not bar writ jurisdiction under Article 226, because the appeal had not been decided on merits and the doctrine of merger did not apply.

---

---

Issues: Whether the cancellation of GST registration should be set aside and the registration restored in view of the petitioner's illness and hospitalization, and whether dismissal of the statutory appeal as time-barred barred exercise of writ jurisdiction.

Analysis: The petitioner's non-compliance and non-participation were supported by medical records showing ill-health and hospitalization. In these circumstances, the Court found it appropriate to grant one more opportunity and to restore the registration, subject to filing of returns and payment of up-to-date taxes. The appeal had been dismissed only on limitation and not on merits, so the doctrine of merger did not apply to exclude writ jurisdiction under Article 226 of the Constitution of India.

Conclusion: The cancellation order was set aside and GST registration was directed to be restored/reinstated upon compliance with filing of returns and payment of up-to-date taxes.

---