GST registration revocation linked to GPS business location compliance before pending application is decided on merits.

The pending application for revocation of cancellation of GST registration was linked to compliance with a procedural requirement: furnishing the GPS position of the place of business. The petitioner was given time to supply the missing geo-tagging particulars, and once that information was filed, the revocation request was to be considered and disposed of in accordance with law. The matter was therefore concluded by allowing an to cure the defect so the application could be decided on its merits.

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Issues: Whether the petitioner could be directed to furnish the GPS position of the place of business and, upon such compliance, have the pending application for revocation of cancellation of GST registration considered in accordance with law.

Analysis: The petitioner's application under Section 30 of the Central Goods and Services Tax Act, 2017 for revocation of the cancellation order was already pending. The respondents pointed out that the required geo-tagging particulars of the business premises had not been furnished, and for that reason the application remained on the file. The Court found it appropriate to grant an opportunity to the petitioner to supply the missing particulars within a stipulated period and linked further consideration of the revocation request to such compliance.

Conclusion: The petitioner was permitted to furnish the GPS position of the office or place of business within two weeks, and upon such compliance the pending revocation application was to be considered and disposed of in accordance with law.

Final Conclusion: The matter was disposed of by granting the petitioner an opportunity to cure the procedural deficiency so that the revocation request could be decided on merits.

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