2023 (9) TMI 398 - HC - GST

Cancellation of registration of petitioner - TP was non-existence at the premises and no response received - HELD THAT - It is directed that if the petitioner withdraws the appeal which is pending before the Appellate Authority and files an application seeking revocation of the cancellation of its GST registration the same be considered by the proper officer on merits - it is considered apposite to direct that if the petitioner files such an application within a period of one week from today the proper officer shall consider and decide the same on merits within a period of four weeks thereafter uninfluenced by the question of delay. This is so the petitioner has sufficiently explained his failure to act within the stipulated period. The petition is disposed of.

Summary

Issues involved:
The issues involved in this judgment are the cancellation of GST registration u/s 29(2)(b) of the Central Goods and Services Tax Act, 2017, and the petitioner's right to seek revocation of the cancellation of registration.

Cancellation of GST Registration:
The petitioner filed a petition seeking a writ of mandamus to direct the respondents to revoke the cancellation of registration of M/s. Shree Balaji Traders (GSTIN: 7BQZPS8413F1Z5) as per the impugned order dated 03.02.2023. The impugned order cited non-existence of the taxpayer at the premises and failure to respond as reasons for the cancellation. Prior to this order, a show cause notice was issued on 28.11.2022, stating that the business was not found to be in existence during a physical verification on 16.11.2022.

Petitioner's Case:
The petitioner explained that during the relevant period, he was occupied with caring for his ailing son who eventually passed away. Due to this personal situation, the petitioner was unable to respond to the show cause notice or carry on business activities. The petitioner also appealed against the impugned order, which is pending before the Appellate Authority.

Court's Decision:
The court directed that if the petitioner withdraws the pending appeal before the Appellate Authority and files an application for revocation of the cancellation of GST registration, the proper officer should consider the application on merits. The court allowed the petitioner to approach the proper officer for seeking revocation along with an application for condonation of delay, considering the reasons stated in the petition. The court emphasized that the proper officer should decide on the application within four weeks, irrespective of any delay, as the petitioner provided sufficient justification for the delay.

Conclusion:
The petition was disposed of with the above directions, allowing the petitioner to seek revocation of the cancellation of GST registration by following the specified procedure. The court ordered the issuance of the order under the signatures of the court master for necessary action.