2022 (1) TMI 1247 - HC - GST

Cancellation of GST registration of petitioner - non- deposition of GST for last three consecutive financial years - HELD THAT - The appellate authority is directed to decide the pending appeal expeditiously and preferably within a period of three months from the date of presentation of an attested copy of this order. It is also made clear that in case the petitioner makes a workable proposal for deposit of the GST before the appellate authority, the same shall be considered while deciding the pending appeal so that the trading rights of the petitioner are not affected to his disadvantage - Subject to deposit of 20% of the outstanding liability within a period of 15 days from today, the coercive measures shall remain in-abeyance for a period of three months which shall abide by the outcome of this appeal. Petition disposed off.

Summary

The Allahabad High Court directed the appellate authority to decide the petitioner's appeal against the cancellation of firm registration due to non-deposition of GST within three months. Coercive measures will be on hold for three months if 20% of the outstanding liability is deposited within 15 days.