GSTIN cancellation on a registration mismatch was quashed when the record showed no valid cancellation application for that GST number.
GSTIN cancellation was found to rest on a registration mismatch and contradictory factual premises, because the cancellation record related to a different GST number and returns had been filed under GSTIN 24ADHPC7739C1ZU. In the absence of a valid cancellation application for that registration, the orders dated 10 May 2024 and 2 July 2024 lacked factual support and could not be sustained. The cancellation was quashed and restoration of the GST registration was directed to enable pending compliance.
Issues: (i) Whether the cancellation of GSTIN 24ADHPC7739C1ZU was justified; (ii) whether the orders dated 10 May 2024 and 2 July 2024 cancelling the registration could be sustained.
Issue (i): Whether the cancellation of GSTIN 24ADHPC7739C1ZU was justified.
Analysis: The petitioner's registration history showed that the provisional GSTIN had been generated during migration from the earlier tax regime, later another GST number had been issued, and the cancellation application and consequential order related to a different GSTIN. The record also showed filing of returns under GSTIN 24ADHPC7739C1ZU, supporting the conclusion that this number had been activated and could not be treated as having been validly cancelled on the petitioner's application. The cancellation was therefore traced to a technical error or mismatch in the registration number.
Conclusion: The cancellation of GSTIN 24ADHPC7739C1ZU was not justified and the petitioner succeeded on this issue.
Issue (ii): Whether the orders dated 10 May 2024 and 2 July 2024 cancelling the registration could be sustained.
Analysis: The two orders proceeded on contradictory factual foundations, one treating the cancellation as a technical glitch and the other treating it as a voluntary cancellation by the petitioner. In the absence of a valid application by the petitioner for cancellation of GSTIN 24ADHPC7739C1ZU, both orders lacked factual support and could not stand.
Conclusion: The orders dated 10 May 2024 and 2 July 2024 were unsustainable and were set aside.
Final Conclusion: The writ petition was allowed, the impugned cancellation and consequential orders were quashed, and the authorities were required to restore the GST registration so that pending compliance could be completed.
TaxTMI 
AI Drafter ✕
TaxTMI 
