2019 (10) TMI 358 - HC - GST

Revocation of cancellation of registration - 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 under the GST Act.
2. Delay in deciding the application for revocation of cancellation of registration.
3. Rejection of the application for revocation of cancellation of registration.
4. Applicability of remedy under Section 107 of the CST Act, 2017.

Analysis:
1. The petitioner, a Private Limited Company, had its registration cancelled under the GST Act, which led to the filing of an application for revocation of the cancellation of registration under Section 30 of the CGST/HGST Act, 2017.

2. The petition highlighted the delay in deciding the application for revocation of cancellation of registration, causing serious prejudice to the petitioner-company. However, during the hearing, it was revealed 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 cancellation of registration was acknowledged, and it was noted that the remedy against this rejection lies under Section 107 of the CST Act, 2017 through an appeal process.

4. Consequently, in light of the developments where the rejection order was passed, the petition was deemed infructuous and dismissed. The judgment emphasized the availability of the appeal remedy under Section 107 of the CST Act, 2017 for challenging the rejection of the application for revocation of the cancellation of registration.