2022 (10) TMI 992 - HC - GST

Revocation of order of cancellation of registration of the petitioner - Rule 22(1) of the CGST Rules 2017 - HELD THAT - The facts of the case as already noted in the order dated 04.07.2022, clearly reflects that a show cause notice for cancellation of registration under Rule 22(1) of the CGST Rules 2017 was issued by the respondent to the petitioner and the order cancelling the registration was passed on 13.03.2020. Thereafter another show cause notice dated 22.09.2021 for cancellation of registration was issued by the respondent no.4 and second order of cancellation was passed on 22.09.2021. The application of the petitioner for revocation of the order of cancellation of registration was rejected by the respondents by a non speaking order dated 07.10.2021. Under the circumstances the petitioner again moved an application for revocation of cancellation of registration on 29.10.2021 and thereupon a show cause notice dated 10.11.2021 has been issued which has been replied by the petitioner vide reply dated 17.11.2021 and yet the respondents are not taking any decision. This writ petition is disposed of with the direction to the concerned respondent to decide the pending applications of the petitioner for revocation of order cancelling the registration, in accordance with law, by a reasoned and speaking order, expeditiously, preferably within four weeks from the date of presentation of a certified copy of this order, after affording reasonable opportunity of hearing to the petitioner.

Summary

Issues:
1. Writ petition filed seeking various reliefs including quashing of orders and show cause notices.
2. Issue of revocation of order of cancellation of registration pending decision.
3. Delay in decision-making process by the respondents regarding the revocation application.

Analysis:
1. The petitioner filed a writ petition seeking multiple reliefs, such as quashing of impugned orders and show cause notices related to the cancellation of registration. The respondents filed a counter affidavit stating that the issue of revocation of the order of cancellation of registration is pending for decision.

2. The facts of the case reveal that a show cause notice for cancellation of registration was initially issued to the petitioner, leading to the registration being canceled. Subsequently, another show cause notice for cancellation was issued, and the application for revocation of the cancellation order was rejected. The petitioner then submitted a fresh application for revocation, followed by a show cause notice and replies. However, the respondents failed to make a decision on the revocation application for over ten months, despite acknowledging its pending status.

3. Considering the prolonged delay and with the consent of both parties, the court disposed of the writ petition. The court directed the concerned respondent to decide the pending applications for revocation of the registration cancellation order promptly and in accordance with the law. The decision was to be made within four weeks from the date of the court order, following a reasoned and speaking order and affording the petitioner a reasonable opportunity to be heard.