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of <h1>GST registration revived; cancellation set aside, petitioner must pay outstanding tax with interest, late fee and penalty by 15.11.2025</h1> HC set aside the cancellation order dated 17.6.2023 and directed revival of the petitioner's GST registration to its original status and number, subject ... Cancellation of registration of GST Goods and Services Tax Registration Number of the petitioner debarring him from paying tax under GST Act - petitioner was in default in making payment of tax to the Department - competence of appellate authority to condone delay - HELD THAT:- Admittedly, the petitioner was in default in making payment of tax to the Department and resultantly show cause notice for cancellation of registration under Rule 22 (1) read with Sub Rule 2(A) of Rule 21(A) of the CGST Rule was issued on 24.05.2023, whereby registration of petitioner was suspended w.e.f 24.5.2023. For failure in depositing the tax, order dated 17.6.2023 for cancellation of registration of petitioner was passed - Though impugned order was an appealable order under Section 107 of CGST Act 2017 but the said appeal was to be preferred within three months from the date of passing of the order as provided under Section 107(1) of the CGST Act. The fresh appeal/revision may have also been preferred after expiry of three months but within one month thereafter as provided under Section 107(4) of the CGST Act. Once outer limit of period, which can be condoned by the authority, has been prescribed under the Act, the Appellate Authority is not competent to condone the delay beyond the one month after expiry of three months - Admittedly, petitioner has also not filed any application under Section 30 or appeal under Section 107 of CGST Act for revocation of cancellation of registration within the limitation period prescribed for that. The order dated 17.6.2023, passed for cancellation of registration of the petitioner is set aside and the concerned authority is directed to revive the registration of the petitioner to its original status with original number but subject to payment of entire tax payable for the relevant period along with interest, late fee and penalty leviable upon by depositing the same on or before 15.11.2025 for which necessary arrangement shall be made by the respondents by opening the portal so as to enable the petitioner to deposit the requisite amount with the department. Petition disposed off. Petitioner challenged order dated 17.06.2023 cancelling GST registration (registration suspended 'w.e.f 24.5.2023') for default in tax payment. Cancellation proceeded after show cause under Rule 22(1) read with Sub-Rule 2(A) of Rule 21(A) CGST Rules. The Court noted that the cancellation order was appealable under Section 107 CGST Act, requiring appeal within three months, with a further one-month condonable period under Section 107(4). 'Once outer limit of period, which can be condoned by the authority, has been prescribed under the Act, the Appellate Authority is not competent to condone the delay beyond the one month after expiry of three months.' Petitioner had not filed an appeal or Section 30 application within the limitation but asserted payment of tax arrears and willingness to pay interest, late fee and penalty. No state objection except insistence on payment. Order of 17.06.2023 was set aside and registration is directed to be revived to original status, subject to payment of entire tax arrears with interest, late fee and penalty by 15.11.2025 and compliance with codal formalities and regular future filings.
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