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2023 (10) TMI 1359 - HC - GSTRejection of revocation of cancelation of GST registration of the petitioner - HELD THAT - Given submission by the learned counsel for the petitioner that petitioner is read to pay whatever is the late fee as per the Rules so far as the delayed submission of returns is concerned. Taking into consideration the judgment of the Hon'ble Delhi High Court in the case of Kritika Agarwal 2023 (7) TMI 1006 - DELHI HIGH COURT two orders are set aside i.e., the impugned order of the appellate authority, dated 08.08.2023 and the order of cancellation of GST registration, dated 25.03.2023 and remit the matter back to the respondent No.3 to consider the request of the petitioner so far as restoration of registration is concerned. It goes without saying that the petitioner would be required to pay whatever is the late fee under the Rules and Circulars governing the field so far as the delayed submission of returns is concerned. It is also made clear that since the case is remitted back to the respondent No.3, the question of the limitation should not come in the way of petitioner so far as approaching the respondent No.3 seeking for restoration of registration of GST is concerned. The writ petition is allowed.
Issues:
The challenge in the writ petition is to the order in appeal rejecting the appeal against the order for revocation of cancelation of GST registration of the petitioner. Details: The petitioner, a civil work contractor, admitted delays in filing returns and appeal due to administrative reasons. The petitioner is willing to pay late fees and argues that restoration of GST registration is essential for submitting returns and paying taxes. Cancellation of GST registration should be exercised judiciously, as observed in a Delhi High Court case. A similar decision by the Division Bench set aside an order and remanded the matter for fresh consideration. The Department argues that the delays by the petitioner justify the order passed by the authority. However, considering the petitioner's willingness to pay late fees and the precedent set by the Delhi High Court, the High Court sets aside the orders of the appellate authority and cancellation of GST registration. The matter is remitted back to the respondent to consider the restoration of registration, with the petitioner required to pay late fees as per the rules. The High Court allows the writ petition, with no costs imposed. Pending miscellaneous applications are to be closed.
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