2024 (10) TMI 1306 - HC - GST

Firm gets chance to fix GST registration cancellation by filing returns and clearing dues within deadline

Kiran Enterprises GSTIN Versus Commissioner, State Goods & Another

The HC allowed petitioner firm to cure defects in GST registration cancellation case. Registration was cancelled for non-filing returns under CGST Act. ... Permission to file an affidavit in the Court for the purpose of removing the defect - cancellation of GST Registration of petitioner - HELD THAT:- In view of the consensus between the parties, the matter is covered by the order passed in WPMS No. 2285 of 2024 [2024 (9) TMI 904 - 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, the Competent Authority shall consider petitioner’s application and pass appropriate order as per law, within four weeks thereafter. Petition disposed off. 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.