Assessee to Be Allowed to File Revocation Application as Registration Was Cancelled Due to Non-Filing of Returns | HC

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  • Last Updated on 2 December, 2024

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Cancellation of GST Registration to Be Set Aside as GST Authority Ignored Assessee’s Reply to SCN

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GST registration cancellation

Case Details: Kiran Enterprises GSTIN v. Commissioner, State Goods & Another - [2024] 168 taxmann.com 346 (Uttarakhand)

Judiciary and Counsel Details

  • Pankaj Purohit, J.
  • Tarun Pande, Ld. counsel for the Petitioner.
  • Mohit Maulekhi, Ld. Brief Holder for the Respondent.

Facts of the Case

The petitioner was a proprietorship firm who ran a business and its registration was cancelled by GST department for non-filing of the GST return for a continuous period of six months. It filed writ petition and contended that now it was ready to make the payment towards GST return for a period of six months as well as the penalty, if any, imposed by the department.

High Court Held

The Honorable High Court noted that the petitioner was ready to pay all balance tax, interest and late fee. The Court also noted that the petitioner shall be at liberty to move an application for revocation or cancellation of the order within two weeks. If such an application would be made, the Competent Authority shall consider petitioner’s application and pass appropriate order as per law, within four weeks thereafter. Therefore, the Court disposed of the petition.

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