2020 (8) TMI 52 - HC - GST

Restoration of registration certificate of the petitioner - permission to petitioner to file all its pending returns without any interest or late fees - HELD THAT - Mr.Harpreet Singh, learned counsel for respondent no.4 states that the functionality of restoration is at the stage of User Acceptance/Testing and will be incorporated on the common portal within fifteen days. Consequently, according to him, after fifteen days, respondents 2 3 would be in a position to restore the petitioner s registration. In the interest of justice, re-notify on 18th August, 2020.

Summary

Issues:
1. Restoration of registration certificate
2. Filing pending returns without interest or late fees

Analysis:
The petitioner filed a writ petition seeking a direction to restore their registration certificate and allow filing of pending returns without interest or late fees. The petitioner's Tax Consultant mistakenly applied for cancellation of registration instead of another firm. Despite requesting withdrawal of the cancellation application, the registration certificate was cancelled ex parte during lockdown with retrospective effect. The Appellate Authority later set aside the cancellation and allowed restoration. However, the Proper Officer stated inability to revoke or restore registration due to portal limitations. The petitioner emphasized the impact on buyers' input tax credit if registration is cancelled. Respondent nos. 2 & 3 did not contest the Appellate Authority's decision, acknowledging the petitioner's genuine case. Respondent no. 4 mentioned that the restoration functionality was under testing and would be available on the portal in fifteen days. The court scheduled a re-notification for further proceedings on 18th August, 2020, emphasizing the importance of justice and ordered immediate website upload and email forwarding of the order to counsels.