Non-speaking rejection of delay condonation in GST registration revocation was set aside for lack of proper consideration.

An order rejecting revocation of cancellation of GST registration was unsustainable where the delay condonation request was disposed of by a non-speaking order. The application had been filed beyond 90 days but within the extended period under Rule 23 of the CGST Rules, 2017, with supporting explanation and material. A cryptic refusal stating only that the reasons were not correct or sufficient showed non-application of mind. The order was set aside and the matter remitted for fresh consideration of the explanation and documents.

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Issues: Whether the order rejecting the application for revocation of cancellation of registration on the ground of delay could be sustained when the delay condonation request was disposed of by a non-speaking order.

Analysis: The application for revocation was filed beyond the prescribed 90 days but within the extended period contemplated under Rule 23 of the Central Goods and Services Tax Rules, 2017, along with a request for condonation of delay. The impugned order merely stated that the reasons for condonation were not correct or that the justification was insufficient. Such a cryptic disposal did not disclose any proper consideration of the explanation or supporting material and therefore reflected non-application of mind.

Conclusion: The rejection order was unsustainable and was set aside. The matter was remitted to the competent authority to pass a fresh order after considering the petitioner's explanation and supporting documents.

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