2024 (6) TMI 990 - HC - GST

Cancellation of Goods and Services Tax Identification Number (GSTIN) / GST registration of the petitioner-Firm. Respondents submits that any kind of revenue loss to the GST due to the delays on the part of the petitioner would be unacceptable, but at the same time, if the complete due payments are made, the respondents shall be open to restoring his GSTIN, particularly when the crisis like that of cancer has been reported to be the reason of non-payment. HELD THAT - This Court feels that in the given factual matrix, it would be appropriate to restore the GSTIN of the petitioner-firm, if they clear all necessary dues under the GST Law with the respondents. The impugned orders dated 09.11.2022 06.01.2023 are quashed and set aside - the respondents are directed to restore the GSTIN of the petitioner-firm after all the necessary dues, under the GST Law, which are applicable upon the present petitioner-firm, are duly paid. Petition allowed.

Summary

The High Court allowed the writ petition, quashed the cancellation of the petitioner firm's GSTIN, and directed restoration upon payment of necessary dues under GST Law. The petitioner's financial hardship due to wife's cancer was considered, and the respondents agreed to restore GSTIN upon full payment of dues. The judgment referenced a previous case involving similar issues.