2025 (11) TMI 483

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....stitution of India assailing the order dated 26.08.2024, (Annexure P-3) passed the respondent No. 1, whereby the GST registration of the petitioner stood cancelled w.e.f. 12.07.2023 on the ground of alleged violation of Rule 21(d) and Rule 10A (Bank details). The petitioner has also challenged the order dated 10.10.2025, (Annexure P5) passed by respondent No. 2, whereby the appeal preferred by the petitioner against cancellation of GST registration also stood rejected. 3. The facts of the case are that the petitioner is a propriety concern engaged in the business of works contract. The petitioner got itself registered with GSTN No.36DQSPG6583F1ZA under the GST Act. The petitioner was issued with a registration certificate on 12.07.2023, ....

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....nation of delay prescribed under Section 107(1) and Section 107(4) of the CGST Act. 4. Learned counsel for the petitioner, at the outset, contended that the lapse on the part of the petitioner in not timely uploading the bank account details was neither deliberate nor with any mala fides and with an intention to take any added advantage. But because of being totally ignorant of the same and unaware of the requirement and unaware of the consequences. According to the learned counsel for the petitioner, the petitioner had also preferred a fresh revocation application, however the GST portal did not permit the petitioner to file a fresh revocation application. 5. Learned counsel for the petitioner submits that in order to survive and rev....

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....oner did not run the business effectively or smoothly for a long period of time with the so-called default of not providing bank account details. What is also necessary to appreciate is the contention of the petitioner that, in between the petitioner underwent great financial loss because of loss suffered in business and on account of which he could not effectively run the business. This all the more added to the default of not making available the bank account details and later on the order of cancellation of GST registration was issued on 26.08.2024. 9. Learned counsel for the petitioner in the course of his arguments had agreed for making good whatever conditions that the Court may impose while directing the Department to restore the ....