2022 (3) TMI 1583 - HC - GST

Application for revocation of cancelled GST registration of the petitioner - petitioner submits that in spite of repeated request the said application is not yet decided - HELD THAT - Considering the fact that the application filed by the petitioner for revocation of cancellation of the order dated 30 April 2021 is still pending, interest of justice would be sub-served by passing the following order. The respondent No.3 shall take decision on the application of the petitioner within four weeks from the date of appearance of the petitioner before him - petitioner shall appear before the Authority on 22 March 2022 - writ petition is disposed off.

Summary

Issues:
Cancellation of GST registration, Application for revocation pending, Delay in decision-making, Interest of justice, Timely disposal of application.

Analysis:
The High Court of Bombay addressed the issue of the cancellation of the petitioner's GST registration by the Deputy Commissioner of CGST. The petitioner had filed an application for the revocation of the cancellation, which had not been decided despite repeated requests. The court considered the delay in deciding the application and the interest of justice in ensuring a timely resolution.

The court heard arguments from the petitioner's counsel, the AGP for the State respondents, and the counsel for the Union of India respondents. In light of the pending application for revocation of the cancellation order dated 30 April 2021, the court deemed it necessary to intervene to serve the interest of justice.

In its judgment, the court ordered the Deputy Commissioner to make a decision on the petitioner's application within four weeks from the date of the petitioner's appearance before him. Additionally, the petitioner was directed to appear before the Authority on 22 March 2022. The court disposed of the writ petition without imposing any costs, emphasizing the importance of timely disposal of the application to address the petitioner's concerns regarding the cancellation of GST registration.

The judgment underscores the significance of expeditious decision-making in matters concerning the cancellation and revocation of GST registration to uphold the principles of justice and fairness. By setting a timeline for the decision and requiring the petitioner's appearance, the court aimed to ensure a prompt resolution of the pending application and protect the petitioner's rights in the process.