2024 (4) TMI 762 - HC - GST

Cancellation of registration of petitioner - SCN not responded - HELD THAT - In the peculiar facts and circumstances of the present case and taking into consideration no objections on behalf of the respondents, the present petition is disposed of by directing the petitioner to approach the Officer concerned for restoration of his GST number within a period of seven days who shall restore the GST number of the petitioner and thereafter the petitioner shall deposit the taxes, penalty along with interest within a period of seven days in terms of the Act. Petition disposed off.

Summary

Issues involved: Show cause notice for cancellation of GST registration, appeal dismissal due to absence of petitioner, restoration of GST number upon depositing taxes, penalty, and interest.

Cancellation of GST Registration:
The petitioner received a show cause notice for cancellation of registration under the GST Act, 2017, which went unanswered leading to the cancellation of registration by an order dated 16.11.2021.

Appeal Dismissal:
The petitioner's appeal against the cancellation order was dismissed due to the petitioner's absence before the Appellant Authority. The petitioner's counsel stated that the petitioner is willing to deposit taxes, penalty, and interest as per the GST Act, 2017, provided his GST number is restored.

Restoration of GST Number:
Upon no objections from the respondents and considering the circumstances, the court directed the petitioner to approach the Officer concerned for restoration of his GST number within seven days. Once the GST number is restored, the petitioner must deposit the taxes, penalty, and interest within seven days as per the Act. Failure to comply will result in the order becoming inoperative.

This judgment resolves the issues by allowing the petitioner to restore their GST number by following the specified procedure and depositing the required amounts within the given timeframe to comply with the GST Act, 2017.