2025 (11) TMI 764 - HC - GST

Appeal time-barred; petitioner must apply within seven days for immediate GST registration restoration subject to filings and payments

HC dismissed the appeal as time-barred but disposed of the petition by directing the petitioner to apply to the Competent Authority within seven days for ... Dismissal of appeal on the ground of being barred by time limitation - invocation of Article 226 of the Constitution seeking restoration od registration - HELD THAT:- Similar cases have come up for consideration before this Court, wherein, subject to the petitioners’ undertaking to deposit the tax and penalty along with interest in accordance with the provisions of the Goods and Service Tax Act, 2017, directions have been issued to the Competent Authority to restore their registration. The aforesaid orders have been passed on the concession given by the respondents that they would restore the registration of the defaulting dealers provided they complied with law by submitting their returns and depositing the sales tax and other dues payable by them under the Goods and Service Tax Act, 2017. This petition is disposed of by directing the petitioner to approach the Competent Authority for registration of his GST number within a period of seven days from today. The competent Authority shall restore GST number of the petitioner immediately, subject to the completion of all requisite formalities. The petitioner shall file the returns and deposit the taxes and penalty along with interest within a period of seven days. In the event the needful is not done by the petitioner within the stipulated period, this order shall cease to be in operation. Petition disposed off. Pursuant to a show cause notice dated 7 August 2024, the STO cancelled the petitioner's GST registration by order dated 21 August 2024. The petitioner's appeal under Section 107(1), GST Act, 2017, was dismissed by the Appellate Authority on 4 November 2025 as 'barred by limitation,' prompting invocation of Article 226 of the Constitution seeking restoration of registration. Citing analogous earlier writ decisions, the Court directed the petitioner to approach the Competent Authority within seven days for restoration; the Competent Authority shall 'restore GST number of the petitioner immediately, subject to the completion of all requisite formalities.' The petitioner is ordered to file returns and deposit taxes, penalty and interest within seven days; 'In the event the needful is not done by the petitioner within the stipulated period, this order shall cease to be in operation.' The disposal was made on the petition's peculiar facts and by analogy to prior orders; substantive legal issues raised by the Government Advocate were not decided.