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<h1>Firm gets chance to fix GST registration cancellation by filing returns and clearing dues within deadline</h1> The HC allowed petitioner firm to cure defects in GST registration cancellation case. Registration was cancelled for non-filing returns under CGST Act. ... Cancellation of GST registration - revocation of cancellation under Section 30(2) of the CGST Act, 2017 - filing of outstanding GST returns and payment of outstanding tax - time-bound consideration by Competent Authority - precedent/consensus by similar orderRevocation of cancellation under Section 30(2) of the CGST Act, 2017 - cancellation of GST registration - filing of outstanding GST returns and payment of outstanding tax - time-bound consideration by Competent Authority - Petitioner permitted to apply for revocation of the cancellation of GST registration and to have the application considered on furnishing outstanding returns and payment of dues within the stipulated time. - HELD THAT: - The Court, noting a consensus between the parties and that the matter is covered by an earlier order in WPMS No. 2285 of 2024, granted liberty to the petitioner to move an application for revocation of the cancellation under Section 30(2) of the CGST Act, 2017 within two weeks. The petitioner was directed to furnish all GST returns which had not been submitted and to deposit outstanding tax and other dues along with that application. Upon such an application being filed within the stipulated period, the Competent Authority is required to consider the application and pass an appropriate order in accordance with law within four weeks thereafter. The Court thereby cured the procedural defect by accepting the affidavit and disposed of the writ petition in terms of the earlier order. [Paras 8, 9]Liberty granted to apply for revocation of cancellation on compliance with filing of outstanding returns and payment of dues within prescribed timeline; Competent Authority to decide within four weeks.Final Conclusion: Writ petition disposed of in terms of the earlier order; petitioner permitted to apply for revocation of GST registration cancellation on compliance with filing of outstanding returns and payment of outstanding tax within two weeks, and the Competent Authority directed to decide the application within four weeks. The petitioner, a proprietorship firm named Kiran Enterprises registered under the CGST Act, had its registration cancelled for non-filing of GST returns. The petitioner is now ready to pay the outstanding taxes and penalties. The High Court allowed the petitioner to file an affidavit to cure the defect and directed the petitioner to apply for revocation of the cancellation within two weeks by submitting all pending GST returns and dues, with the Competent Authority to consider the application within four weeks. The writ petition was disposed of accordingly.
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