HC Directed Authority to Renew GST Registration as Tax and Interest Were Paid After Cancellation of Registration

Case Details: Sai Carriers v. State of U.P. - [2024] 167 taxmann.com 489 (Allahabad)

Judiciary and Counsel Details

• Alok Mathur, J.
• Ravindra Gupta, for the Petitioner.
• C.S.C., for the Respondent.

Facts of the Case

In the instant case, the GST registration of the petitioner was cancelled by the Assistant Commissioner on the ground that the petitioner had not paid the due tax. The petitioner filed an appeal against the said order. However, the same was rejected by the Appellate Authority on the ground that the petitioner had not paid the interest, though he had submitted the returns and paid the tax due.

Subsequently, the petitioner filed an instant petition before the High Court and submitted that after the impugned order was passed, the petitioner had paid the tax amount and interest.

High Court Held

The High Court observed that the petitioner had already paid the tax amount and interest and he is also ready to pay any other amount, if it is communicated to him within seven days from the date of communication of this order. Therefore, the High Court, after considering the submission made by the petitioner, directed the GST Authority to take steps for renewing the GST License of the petitioner within a period of 10 days from the date of communication of the order and disposed of the petition.