GST Registration Cancellation Reversed; Case Sent Back for Reconsideration with Instructions for Fair Resolution Process.

The HC allowed the petition, set aside the impugned order canceling the GST registration, and remitted the matter to the respondent for reconsideration of the revocation claim. The petitioner was granted the liberty to submit necessary documents, and the respondent was directed to provide a reasonable opportunity and proceed according to the law. The petitioner undertook to appear before the respondent on a specified date, and the respondent was instructed to resolve the claim within three months from the petitioner's appearance.

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Issues:
Petition seeking writ of Mandamus to quash impugned order canceling GST registration and seeking revocation of cancellation. Appeal dismissed as barred by limitation. Examination of merits of revocation claim by Appellate Authority. Jurisdiction of High Court under Article 226 to examine legality of original authority's order. Consideration of revocation due to bona fide reasons and payment of outstanding tax dues.

Analysis:
The petitioner filed a petition seeking a writ to quash the impugned order canceling their GST registration and requesting revocation of the cancellation. The petitioner's appeal before the Appellate Authority was dismissed as barred by limitation, without examining the merits of the revocation claim. The High Court noted that if an appeal is dismissed as barred by limitation, it does not result in the merger of the original authority's order with the appellate order, allowing the original order to be challenged under Article 226 of the Constitution.

The High Court asserted its jurisdiction under Article 226 to examine the legality of the original authority's order despite the dismissal of the appeal by the Appellate Authority. The petitioner contended that their failure to file returns was due to bona fide reasons and requested to pay outstanding tax dues with interest, subject to Input Tax Credit. Considering the circumstances, the Court set aside the impugned order and remitted the matter back to the respondent for reconsideration of the revocation request, providing a reasonable opportunity to the petitioner.

In the final order, the High Court allowed the petition, set aside the impugned order canceling the GST registration, and remitted the matter to the respondent for further consideration of the revocation claim. The petitioner was granted liberty to file necessary documents, and the respondent was directed to provide a reasonable opportunity and proceed in accordance with the law. The petitioner undertook to appear before the respondent on a specified date, and the respondent was instructed to hear and pass orders on the claim within three months from the appearance of the petitioner.

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