Condonation of delay in GST registration revocation can be allowed where cancellation threatens livelihood and merits consideration.

Delay in seeking revocation of GST registration under Section 30 of the CGST Act may be condoned where cancellation has serious livelihood consequences and the dispute arises in the early implementation phase of GST. The Court considered the short statutory period for applying for revocation, the impact of cancellation on business continuity, and the corresponding revenue implications, and treated the delay as deserving condonation. The cancellation order was set aside, and the applicant was directed to pursue revocation before the authority within the time granted for filing the application and required returns.

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Issues: Whether the delay in invoking the remedy under Section 30 of the Central Goods and Services Tax Act, 2017 for revocation of cancellation of GST registration could be condoned and the cancellation order interfered with.

Analysis: The writ petition challenged cancellation of GST registration. The Court noted that the statutory remedy under Section 30 required an application within 90 days, but considered the early stage of implementation of the GST regime, the impact of cancellation on livelihood, and the corresponding revenue implications. On that basis, the Court treated the delay in approaching the revocation remedy as deserving condonation and directed that any application filed within the stipulated time be considered expeditiously along with the required returns.

Conclusion: The delay in invoking Section 30 was condoned and the cancellation order was set aside, leaving the petitioner to pursue revocation before the authority within the time granted by the Court.

Ratio Decidendi: Where cancellation of GST registration has serious livelihood consequences, delay in seeking statutory revocation may be condoned to enable consideration of the application on merits.

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