GST registration revocation: delay condonation rejection set aside, with fresh consideration directed after reply to notice.

Rejection of a delay condonation request in a GST registration revocation matter was found unsustainable where the revocation framework under Rule 23 permits an application within 270 days. The cancellation had been issued for an alleged Rule 21(b) violation, and the petitioner had sought revocation with a request to condone delay. The competent authority was directed to reconsider the matter afresh after receiving the petitioner's reply to the show cause notice, rather than insist on the earlier rejection. The delay rejection was set aside and the revocation application was restored for fresh decision.

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Issues: Whether the order rejecting condonation of delay in filing the application for revocation of cancellation of GST registration was sustainable, and whether the petitioner could be directed to pursue the revocation proceedings afresh within the statutory period.

Analysis: The cancellation of registration had been made on the basis of alleged violation under Rule 21(b). The petitioner had applied for revocation along with a delay condonation request, and the governing framework under Rule 23 permits a revocation application to be made within 270 days. In these circumstances, the rejection of the delay condonation application was not sustainable. The proper course was to restore the matter to the competent authority for consideration after receipt of the petitioner's reply to the show cause notice.

Conclusion: The rejection of condonation of delay was set aside and the petitioner was permitted to file a reply before the competent authority, which was required to take a fresh decision on the revocation application.

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