2019 (10) TMI 312 - HC - GST

Revocation of Cancellation of registration certificate - Section 30 of the CGST/HGST Act, 2017 - petitioner submits that the present petition has become infructuous, as the competent authority has passed an order dated 01.10.2019, rejecting the application for revocation of the cancellation of registration of the petitioner-Company. HELD THAT - It is admitted that the remedy against the aforesaid order dated 01.10.2019 is under Section 107 of the CST Act, 2017 by way of an appeal - the present petition stands dismissed as infructuous.

Summary

Issues:
1. Cancellation of registration certificate under GST Act.
2. Delay in deciding the application for revocation of cancellation.
3. Rejection of the application for revocation of cancellation.
4. Remedy against the rejection order.

Analysis:
1. The petitioner, a Private Limited Company, had its registration certificate cancelled under the GST Act, as per the order dated 24.01.2019. The company then filed an application for revocation of the cancellation under Section 30 of the CGST/HGST Act, 2017.

2. The petition highlighted the delay in deciding the application for revocation, causing serious prejudice to the petitioner. However, during the hearing, the counsel for the petitioner informed the court that the competent authority had already passed an order on 01.10.2019, rejecting the application for revocation.

3. The rejection of the application for revocation of the cancellation of registration was acknowledged, leading to the conclusion that the present petition had become infructuous due to the subsequent order. The remedy against the rejection order was mentioned to be under Section 107 of the CST Act, 2017 through an appeal process.

4. Given the developments and the rejection of the application, the court dismissed the present petition as infructuous, indicating that the appropriate recourse for the petitioner would be to pursue an appeal under Section 107 of the CST Act, 2017.