2024 (12) TMI 655 - HC - GST

Taxpayer Granted Conditional Opportunity to Rectify GST Registration Cancellation by Clearing Dues and Filing Pending Returns

The HC addressed a GST registration cancellation dispute, directing the petitioner to clear outstanding dues and file pending returns within two weeks ... Cancellation of registration of petitioner - non filing of the GST return for a continuous period of six months - petitioner contends that now the petitioner is ready to make the payment towards GST return for a period of six months as well as the penalty, interest and late fee, if any, imposed by the respondent-department - HELD THAT:- The matter is covered by the order passed in WPMS No.2285 of 2024, 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. The writ petition is disposed of. The petitioner challenged the cancellation of their GST registration for non-filing of returns. The court directed the petitioner to pay outstanding dues and file pending returns within two weeks to seek revocation of the cancellation order under Section 30(2) of the CGST Act, 2017. The writ petition was disposed of with this direction.