GST Registration Revoked: Petitioner Granted 30-Day Window to Apply Despite Initial Deadline Lapse

HC allowed petitioner's writ petition, permitting GST registration revocation application within 30 days despite missed initial deadline. Court recognized petitioner's tax liability payment and documentation, granting relief subject to potential statutory penalties under GST Act provisions.

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Issues involved:
The cancellation of registration of a Firm under the Central Goods and Services Tax Act, 2017 and seeking revocation of the cancellation of registration.

Summary:
The petitioner, as the proprietor of a construction firm, had his GST registration cancelled for failure to furnish returns for six months. The petitioner sought relief from the High Court to quash the cancellation order and revive the registration. The petitioner argued that due to a Notification extending the deadline for revocation applications, he should be allowed to apply for revocation despite missing the initial deadline. The petitioner had paid the tax liability and filed necessary documents. The GST Department contended that the time limit for filing revocation applications had passed. The Court noted the provisions of the GST Act allowing for revocation of registration and restoration of business activities. Despite the lapsed time limit, the Court granted permission for the petitioner to file a revocation application within 30 days, subject to payment of any statutory penalties. The writ petition was allowed in favor of the petitioner to this extent.

Separate Judgment:
None.

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