2024 (2) TMI 1422 - HC - GST

Revocation of the cancellation of GST registration - petitioner submitted that the petitioner has not filed any application in Form-GST REG 21 within a period of thirty days from the date of cancellation of registration and has made an application before the respondent authorities which has not been considered by the respondent Authorities - Principles of natural justice - HELD THAT - The petitioner is permitted to file an application in Form GST REG 21 on portal giving all the details which are stated in this petition within a period of two weeks from today and on receipt of such application, the respondent Authorities without raising the dispute with regard to the limitation as the petitioner has approached this Court, consider such application on merits and pass appropriate order within a period of four weeks after giving an opportunity of hearing to the petitioner from the date of receipt of such application. The respondent-Authorities thereafter, is directed to place such order on record of this petition before the next date of hearing - Stand over to 28th March, 2024.

Summary

The petitioner filed a petition under Article 226 seeking the revocation of the cancellation of their GST registration. The court allowed the petitioner to file Form GST REG 21 within two weeks, and the respondent authorities were directed to consider the application within four weeks from receipt. Next hearing scheduled for 28th March 2024.