2024 (10) TMI 667 - HC - GST

GST License Renewal Upheld: Petitioner Wins Right to Reinstate License After Clearing Outstanding Tax Obligations

HC allowed petition challenging GST License cancellation. Appellate authority directed license renewal after tax and interest payment. Respondent mandated ... Cancellation of GST Licence of the petitioner - cancellation on the ground that the petitioner had not paid tax due - HELD THAT:- Considering the submission advanced by the learned counsel for the petitioner, on the basis of instructions, that the petitioner had filed returns, and paid the tax as well as interest, the respondent no. 3 is directed to take steps for renewing the GST Licence of the petitioner within a period of ten days from the date of communication of this order, and if any other amount is due, the petitioner should be communicated the same, which the petitioner shall pay within a period of seven days from its communication. Petition disposed off. The High Court of Allahabad heard a petition under Article 226 of the Constitution of India challenging the cancellation of GST License by the Assistant Commissioner, State Tax, Lucknow. The appellate authority rejected the appeal but directed the renewal of the GST License after the petitioner paid the tax and interest. The respondent was directed to renew the license within ten days and communicate any outstanding amount to be paid within seven days. The case was disposed of.