GST registration cancellation delay can be condoned when strict limitation would defeat statutory revocation review.

Delay in seeking revocation of cancellation of GST registration may be condoned where strict limitation would unjustly foreclose reconsideration of the cancellation order and the statutory remedy remains available. The note explains that cancellation carries serious consequences for the dealer and the revenue, and that in the early GST period the limitation under Section 30 should not defeat fresh examination of the revocation request. Once delay was condoned, the appellate cancellation order could not stand in its recorded form, and the revocation application was to be considered afresh in accordance with law.

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Issues: (i) Whether delay in filing an application for revocation of cancellation of GST registration could be condoned under Section 30 of the Central Goods and Services Tax Act, 2017. (ii) Whether the order in appeal cancelling the registration required to be set aside.

Issue (i): Whether delay in filing an application for revocation of cancellation of GST registration could be condoned under Section 30 of the Central Goods and Services Tax Act, 2017.

Analysis: The cancellation of GST registration was treated as having serious consequences on the dealer's livelihood and also on the revenue of the State. In the context of the initial implementation of the GST regime, the Court held that the limitation for seeking revocation should not defeat reconsideration of the cancellation order. The delay in invoking Section 30 was accordingly condoned, and the petitioner was directed to file the application and the returns up to the date of cancellation.

Conclusion: The delay was condoned in favour of the petitioner.

Issue (ii): Whether the order in appeal cancelling the registration required to be set aside.

Analysis: Once the delay for invoking the statutory remedy was condoned, the appellate cancellation order could not stand in the manner recorded. The writ court therefore interfered with the impugned appellate order and restored the petitioner's opportunity to seek revocation in accordance with law.

Conclusion: The order in appeal was set aside in favour of the petitioner.

Final Conclusion: The petitioner was granted relief by condoning delay for pursuing the statutory revocation remedy and by setting aside the appellate order cancelling GST registration, leaving the revocation application to be decided afresh within the time directed.

Ratio Decidendi: In matters involving cancellation of GST registration, delay in seeking statutory revocation may be condoned where strict limitation would unjustly defeat reconsideration of the cancellation and the statutory remedy is still available for fresh consideration.

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