GST registration cancellation and delayed appeal: liberty granted to seek revocation before the competent authority under the statutory scheme.

GST registration cancelled for non-furnishing of returns was not restored through a delayed appeal, as the statutory revocation route had not been pursued within the prescribed time. The Court noted that the petitioner intended to seek revocation before the competent authority and granted liberty to do so within a short period, with the authority to consider the request in accordance with law, including payment of any outstanding tax dues.

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Issues: Whether, in the circumstances of cancellation of GST registration and a belated appeal, the petitioner should be permitted to approach the competent authority for revocation of cancellation under the statutory scheme.

Analysis: The registration stood cancelled for non-furnishing of returns. Instead of pursuing the remedy of revocation before the proper officer or the next higher authority within the period prescribed by the GST Rules, the petitioner filed a delayed appeal. The order notes that the appeal was belated and that the period for approaching the Commissioner of Taxes also appeared to have expired. Since the petitioner expressed an intention to pursue the statutory remedy for revocation, the Court granted liberty to do so within a short time and directed the competent authority to consider such request in accordance with law, including the requirement of payment of any outstanding tax dues.

Conclusion: The petitioner was permitted to pursue revocation of cancellation before the competent authority, and the writ petition was disposed of.

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