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of <h1>Order sets aside GST registration cancellation and dismissal for delay; petitioner to add bank details under Rule 10A for revocation</h1> <h3>Bhumia Construction Co. Through Its Proprietor Shri Ramesh Versus The State Of Madhya Pradesh And Others</h3> HC set aside the orders cancelling the firm's GST registration and dismissing the appeal for delay. The court found cancellation stemmed from a Chartered ... Rejection of appeal preferred by the petitioner against the order cancelling registration of petitioner's firm - due to mistake on part of Chartered Accountant, the Company could not pay attention and could not add the bank account over the GST portal as required under rule 10A of CGST Rules - HELD THAT:- From perusal of the documents attached with the petition, it appears that a show cause notice for cancellation of registration was issued by the department on 23/02/2024 (Annexure P-4). Thereafter, vide order dated 06/03/2024 (Annexure P/1) registration of petitioner's firm was cancelled. When appeal was preferred, then appellate authority dismissed the appeal vide order dated 22/01/2025 (Annexure P/2) on the ground of delay. Therefore, it is not a case where opportunity of hearing was not provided to the petitioner. It was very much provided and thereafter order was passed. However, question is that the petitioner is facing adversity and wants to go again into the main stream of tax regime, therefore, it would be in the interest of department/revenue also to take the petitioner into regular main stream as part of formal economy, so that he may conduct business while giving regular tax to the authority. The impugned orders dated 22/01/2025 (Annexure P/2) and 06/03/2024 (Annexure P/1) are hereby set aside and the petitioner is directed to add his bank details over the GST portal as required under rule 10A of CGST Rules, then authority shall consider the case for revocation of registration. Since the petitioner committed default, therefore, he is liable to pay the cost of Rs. 50,000/-, which shall be paid to the department alongwith the pending GST returns. Petition allowed. Petitioner, a GST-registered dealer, faced cancellation of registration under the CGST regime for failure to add bank account on the GST portal as required by Rule 10A of the CGST Rules, attributed to a Chartered Accountant's mistake. A show cause notice dated 23/02/2024 preceded the cancellation order dated 06/03/2024; the departmental appellate authority later dismissed the appeal (22/01/2025) on the ground of delay. The court found that opportunity of hearing had been provided but, considering the petitioner's desire to re-enter the formal economy, set aside the impugned orders (06/03/2024 and 22/01/2025) and directed the petitioner to add bank details on the GST portal so that the authority 'shall consider the case for revocation of registration.' Citing Sections 25, 29 and 30 of the Central Goods and Services Tax Act, 2017 and Rules 21(a), 21(h), 22 and 23 of the CGST Rules, the court imposed costs of Rs. 50,000 to be paid to the department 'alongwith the pending GST returns.' Order limited to the case's peculiar facts and circumstances.
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