2023 (3) TMI 527 - HC - GST

Cancellation of GST registration of petitioner - petitioner could not file its return regularly, due to ill health and certain reasons beyond the control of the petitioner - HELD THAT - Learned counsel for the petitioner submits that his client has already deposited all necessary dues but if any further amount is still payable under the Rules, the same will be paid. If that be so, there is no justification for keeping this matter pending before this Court any further. Therefore, with the consent of both the sides, this writ petition is being disposed of by directing the respondents to restore the GST registration of the petitioner immediately on filing return along with deposit of statutory dues by the petitioner, in accordance with the Rules. The writ petition stands disposed of.

Summary

Issues:
1. Cancellation of GST registration due to irregular filing of returns.
2. Appeal against the cancellation pending before the appellate authority.
3. Request for urgent restoration of GST registration by the petitioner.
4. Court's direction to consider immediate relief for the petitioner.
5. Conditions for revocation of GST registration cancellation.
6. Agreement between both parties for the restoration of GST registration.

Analysis:
The judgment by the High Court of GAUHATI HIGH COURT dealt with the issue of cancellation of GST registration of a firm engaged in works contract and trading of hardware goods due to irregular filing of returns. The petitioner faced hindrances in complying with online compliances, leading to a show cause notice and subsequent cancellation of registration. An appeal against the cancellation was pending before the appellate authority, prompting the petitioner to seek urgent restoration of the GST registration through a writ petition.

The court considered the petitioner's plea and directed the Standing Counsel, GST to assess if immediate relief could be granted. Subsequently, it was revealed that the cancellation of GST registration could be revoked promptly if the petitioner filed up-to-date returns, paid the tax amount due, and fulfilled other statutory obligations as per Rule 23 of the CGST Rules, 2017. The petitioner confirmed having deposited all necessary dues and expressed readiness to pay any outstanding amounts as per the Rules.

Given the mutual agreement between the parties and the petitioner's compliance with the requirements, the court found no reason to prolong the matter further. Consequently, the court disposed of the writ petition by instructing the respondents to restore the GST registration of the petitioner immediately upon filing the return and depositing the statutory dues in accordance with the Rules. Emphasizing expeditious action, the court concluded the judgment, ensuring the restoration process was swiftly executed to alleviate the petitioner's business disruptions caused by the registration cancellation.