2021 (8) TMI 1001 - HC - GST

Non-consideration of Revocation Applications - seeking for rescinding of Order for cancellation of registration - HELD THAT - Writ of Mandamus issues directing the jurisdictional respondents to consider and cause to be considered subject Revocation Applications of the petitioner in terms of Sec. 30 of the Act - Petition allowed.

Summary

Issues Involved:
Petitioner seeking revocation of cancellation of registration under the Central Goods and Services Tax Act, 2017.

Analysis:
The petitioner, a registered supplier under the CGST Act, 2017, filed Revocation Applications seeking to rescind the "Order for cancellation of registration dated 23.07.2019." The petitioner approached the Writ Court due to the non-consideration of these applications. The Panel Counsel for the respondents initially resisted the petition but later agreed that the applications could be considered if the petitioner cooperates by providing necessary information. The Court found this stance fair and allowed the writ petition.

The Court issued a Writ of Mandamus directing the jurisdictional respondents to consider the Revocation Applications under Section 30 of the Act within six weeks. The Court emphasized the need to consider the applications in light of a specific decision of the Apex Court mentioned in the judgment. All contentions were kept open for further consideration.

Additionally, the jurisdictional respondents were ordered to pay the petitioner ?1,000 per day for the delay in processing the applications. Failure to comply with the directive could result in the respondents facing contempt proceedings. This ruling aimed to ensure timely consideration of the petitioner's applications and emphasized the importance of cooperation between the parties involved in such matters.