2026 (2) TMI 589

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....unsel, Finance and Taxation Department. 2. This writ petition is filed challenging the order dated 07.12.2024 passed by the respondent No. 5, whereby the GST registration of the petitioner was cancelled in terms of the provisions of Section 39 of the Central Goods and Services Tax Act, 2017. The petitioner thereafter preferred an application for revocation of cancellation of registration in Form GST REG-21 on 06.02.2025. The petitioner was served with a show-cause notice on 11.02.2025 whereby he was asked to furnish a reply as to why the application dated 06.02.2025 shall not be rejected and thereafter, the application for revocation of cancellation was rejected by order dated 12.03.2025 by the respondent no.4. Thereafter, the petitioner....

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.... is punitive in nature and has the effect of putting the business of the petitioner to a complete halt as without the GST registration he is unable to continue with his business as it is only source of his livelihood. 4. It is submitted by the learned counsel for petitioner that pursuant to the cancellation of the GST registration, he had preferred an appeal under Section 107 of the CGST Act, 2017 before the Appellate Authority, namely, the respondent No. 3 herein. However the same also came to be dismissed as being barred by limitation. It is the submission of the learned counsel for the petitioner that since there was no personal notice served on the petitioner he came to be aware subsequently that his GST registration has been suspend....

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....ated like the present petitioner. 8. From the pleadings, it is seen that the order for cancellation of GST registration of the petitioner was issued on 06.11.2024 and thereafter, an appeal under Section 107 was filed on 13.12.2025. It is apparent that the order for cancellation of GST registration was passed on 07.12.2024 and the order for revocation of cancellation was required to be filed within 30(thirty) days therefrom as per the provisions of the CGST Act, 2017. 9. Under Rule 23(1) of the GST Rules of 2017 it is provided that no application for revocation shall be filed unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and lat....

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....ked. No prejudice is caused to the revenue. Rather as discussed above, it will be in the interest of the revenue to permit the revocation of a cancellation of GST registration of an assessee like the petitioner so that it felicitates collection of revenue as mandated under the GST Regime. 11. A writ Court is empowered to condone the delay of any statutory or quasi-judicial authority. Such power is inherent in a Writ Court [Commissioner of Income Tax-12 -Vs- Pheroza Framroze and Company - (2017) 11 SCC 730]. Accordingly, in view of the above discussions and on the facts and circumstances of this case, this Court is of the considered view that the appeal before the Appellate Authority should be re-heard on merits by passing appropriate ord....