GST registration cancellation challenged over missing bank details gets relief with 90-day revocation window

The Madras HC disposed of a petition challenging GST registration cancellation due to failure to furnish bank details. The court balanced interests of both parties by allowing the petitioner to file revocation application in Form GST REG-19 within 90 days of receiving the order copy, along with required bank details as per the original notice dated 14.06.2024. The respondent was directed to pass suitable orders within 15 days of receiving the application with details.

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The Madras High Court, per Justice C. Saravanan, disposed of the writ petition at admission stage. The petitioner's GST registration was cancelled due to failure to furnish Bank details as required by the Show Cause Notice dated 14.06.2024, and the petitioner did not respond, resulting in an adverse order dated 16.07.2024. Although the petitioner filed for revocation under Section 30 of the GST enactments, they did not pursue it before approaching the Court, seemingly relying on the precedent in Tvl.Suguna Cutpiece Center Vs. Appellate Deputy Commissioner (ST) (GST).The Court balanced interests by granting the petitioner liberty to file an application for revocation of cancellation in Form GST REG-19 within 90 days from receipt of the order, mandating submission of the Bank details called for in the original notice. The respondent authority must decide the application within 15 days thereafter. The Court clarified that the application shall be disposed of "without reference to limitation under Section 30 of the respective GST enactments r/w Rule 23 of the respective GST Rules, 2017." The writ petition was disposed of accordingly, with no costs awarded.

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