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HC held that the writ petition is disposed; the petitioner's GST registration cancellation (originally effected on 18.12.2018) was not reinstated, the court noting the petitioner's failure to file returns which resulted in a show-cause notice dated 14.01.2023 and that the cited precedent was distinguishable. The petitioner is granted liberty to apply for fresh registration in the same name upon clearing outstanding dues and fulfilling other statutory compliances. If a fresh registration application is filed within ten days, the respondent authorities must consider the application in accordance with law. No order as to costs.
HC held that the writ petition is disposed; the petitioner's GST registration cancellation (originally effected on 18.12.2018) was not reinstated, the court noting the petitioner's failure to file returns which resulted in a show-cause notice dated 14.01.2023 and that the cited precedent was distinguishable. The petitioner is granted liberty to apply for fresh registration in the same name upon clearing outstanding dues and fulfilling other statutory compliances. If a fresh registration application is filed within ten days, the respondent authorities must consider the application in accordance with law. No order as to costs.
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