GST registration cancellation and delayed appeal: High Court restores registration where cancellation was unsustainable and revenue was not prejudiced.

GST registration cancellation has civil consequences and must comply with the statutory scheme, including hearing requirements and the limits on revocation and appeal. Where the cancellation order is unsustainable on the facts, and the appellate authority cannot extend limitation beyond the prescribed period, writ jurisdiction may be invoked to restore registration. Bona fide default and absence of prejudice to revenue supported restoration here, and both the cancellation and appellate orders were quashed with restoration of registration directed, subject to compliance with remaining statutory obligations.

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Issues: Whether the cancellation of GST registration and the appellate rejection of the restoration request could be interfered with in writ jurisdiction, and whether the registration deserved restoration despite the delay in filing the appeal.

Analysis: Cancellation of GST registration carries civil consequences and can be sustained only in accordance with the statutory scheme. The relevant provisions recognise cancellation, revocation, and the requirement of hearing, while the appellate remedy under the GST framework is subject to statutory limitation. On the facts, the cancellation order was found unsustainable and the appellate authority could not extend limitation beyond the statutory bounds. The Court also took note that the petitioner had shown bona fide reasons for the default and that restoration would not prejudice the revenue.

Conclusion: The cancellation order and the appellate order were both quashed, and restoration of GST registration was directed. The issue was decided in favour of the assessee.

Final Conclusion: The petitioner obtained restoration of GST registration through writ intervention, with liberty to comply with remaining statutory obligations.

Ratio Decidendi: Where GST registration cancellation has civil consequences, and the statutory appellate forum lacks power to condone delay beyond the prescribed limit, the High Court may in appropriate cases restore the registration in writ jurisdiction when the cancellation is found unsustainable and restoration would not prejudice revenue.

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