2023 (3) TMI 1563 - HC - GST

Cancellation of registration of petitioner - failure to furnish returns for a continuous period of six months - HELD THAT - The present writ petition is disposed of with liberty to petitioner to move an application for revocation of the cancellation order under Section 30 of CGST Act read with under Section 23 of the CGST Rules within two weeks from today.

Summary

The petitioner, who runs a restaurant registered under the Central GST Act, had their registration cancelled due to failure to file returns for six months. The petitioner claimed that their accountant did not inform them about the filing requirement. Reference was made to a previous judgment on a similar issue. The respondent did not contest this claim. The court disposed of the petition, allowing the petitioner to apply for revocation of the cancellation order within two weeks by fulfilling specified conditions, including submitting pending returns and dues. If the application is timely filed, it will be considered by the Competent Authority within two weeks.