2023 (11) TMI 454 - HC - GST

Cancellation of GST registration of petitioner - petitioner has not paid tax due alongwith the interest - It is submitted that the petitioner is ready to pay any other amount, if it is communicated to him within seven days from the date of communication of this order. HELD THAT - Considering the submissions advanced by the learned counsel for the petitioner, on the basis of instructions, that the petitioner had filed returns, and paid the tax as well as interest, the respondent no.4 is directed to take steps for renewing the GST registration of the petitioner within a period of ten days from the date of communication of this order, and if any other amount is due, the petitioner should be communicated the same, which the petitioner shall pay within a period of seven days from its communication. Petition disposed off.

Summary

Issues involved: Impugning orders cancelling GST registration and rejecting appeal on grounds of delay.

Cancellation of GST Registration: The petition under Article 226 of the Constitution of India was filed to challenge the order dated 05.10.2021, where the Assistant Commissioner cancelled the GST Registration of the petitioner for non-payment of tax due.

Rejection of Appeal: The appellate Authority rejected the appeal against the cancellation order on the ground of delay in the order dated 12.10.2023.

Petitioner's Submission: After the appellate order, the petitioner paid the tax amount and interest. The petitioner requested the renewal of GST registration and expressed readiness to pay any other due amount communicated within seven days.

Court's Decision: Considering the submissions and instructions that the petitioner filed returns and paid tax with interest, the respondent was directed to renew the GST registration within ten days. Any other due amount should be communicated to the petitioner for payment within seven days. The writ petition was disposed of accordingly.