2024 (9) TMI 904 - HC - GST

GST Registration Revocation Allowed with Conditions: Petitioner Must File Returns and Clear Outstanding Taxes Within Two Weeks

Sunil Sah Versus Union of India

SC ruled in favor of petitioner, allowing GST registration revocation. Petitioner must submit pending returns and pay outstanding taxes within two weeks. ... Cancellation of GST registration of the petitioner - non-filing of the GST return for a continuous period of six months - HELD THAT:- The matter is covered by the order passed in SHIRDI PACKAGING [2023 (1) TMI 1365 - UTTARAKHAND HIGH COURT], the present writ petition is also decided in terms of the said order. The petitioner shall be at liberty to move an application for revocation or cancellation of the order under Section 30 (2) of the CGST Act, 2017, within two weeks. With this application the petitioner shall also furnish all the GST returns, which he fails to submit and he will also deposit the outstanding tax and dues of the goods and service tax with his application. If he makes such an application within stipulated period Competent Authority shall consider petitioner’s application and pass appropriate order as per law, within four weeks thereafter. Petition disposed off. The petitioner, a shopkeeper registered under the CGST Act, had his registration cancelled for non-filing of GST returns. The petitioner is now willing to pay the outstanding dues and penalties. The court decided in favor of the petitioner based on a previous similar case and allowed the petitioner to apply for revocation of the cancellation within two weeks by submitting all pending GST returns and paying outstanding taxes. The Competent Authority will then consider the application and pass an appropriate order within four weeks.