GST Registration Cancellation Dispute Resolved: Officer Ordered to Decide Revocation Application Within Two Weeks

HC addressed a GST registration cancellation dispute, directing the Proper Officer to decide the petitioner's revocation application within two weeks. The court highlighted procedural deficiencies in the retrospective cancellation order, which lacked substantive reasoning. Without evaluating case merits, the HC ensured the petitioner's right to a timely administrative review of their registration status.

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Issues Involved:
The issues involved in this case are the retrospective cancellation of GST registration and the application for revocation of cancellation of registration.

Retrospective Cancellation of GST Registration:
The petitioner challenged the order cancelling their GST registration retrospectively from 01.03.2023. The Show Cause Notice lacked specific reasons for cancellation, only mentioning failure to furnish returns for six months. The petitioner was not informed of the retrospective cancellation, depriving them of the opportunity to object. The impugned order did not provide reasons for the cancellation, merely referring to the previous notice and stating the effective date of cancellation as 01.03.2023 without justification. The lack of material on record to support the retrospective cancellation was highlighted.

Application for Revocation of Cancellation:
Following the cancellation, the petitioner applied for revocation citing the delay in filing returns due to the death of their father and a change in accountants. The petitioner's counsel explained that the delay was due to the petitioner's absence to perform funeral rites for their father. Subsequently, the petitioner appeared before the Assistant Commissioner to support their application for revocation. The respondent's counsel mentioned that queries were raised and answered by the petitioner, with no decision on the revocation application made yet.

Judgment and Disposition:
The High Court directed the Proper Officer to decide on the petitioner's application for revocation within two weeks. The Court clarified that it did not assess the merits or contentions of either party, preserving all rights and contentions. The petition was disposed of accordingly, emphasizing the need for a timely decision on the revocation application.

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