2024 (7) TMI 598 - HC - GST

Cancellation of GST registration - SCN not responded - HELD THAT - 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 from today 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. In the event the needful is not done, this order shall seize to be in operation. Petition disposed off.

Summary

Issues:
1. Failure to respond to show cause notice leading to cancellation of registration under GST Act, 2017.
2. Dismissal of appeal due to delay in submission.
3. Petitioner's request for restoration of GST number upon depositing taxes, penalty, and interest.
4. Court's direction for restoration of GST number and deposit of dues within specified timelines.

Analysis:
1. The judgment revolves around the failure of the petitioner to respond to a show cause notice, resulting in the cancellation of registration under the GST Act, 2017. The order of cancellation was issued on 25.02.2021 due to the non-response of the petitioner to the notice.

2. Subsequently, the petitioner appealed against the order, but the appeal was dismissed due to a delay in submission. The petitioner's counsel informed the court that the petitioner is willing to deposit the taxes, penalty, and interest as required by the GST Act, 2017 if his GST number is restored.

3. The learned Deputy Advocate General had no objections to the petitioner's submission regarding the deposit of dues. Considering the facts and circumstances of the case, and in the absence of objections from the respondents, the court disposed of the petition by directing the petitioner to approach the concerned Officer for the restoration of his GST number within seven days.

4. The court further instructed the petitioner to deposit the taxes, penalty, and interest within seven days of the restoration of the GST number, failing which the order would cease to be in operation. The judgment concluded by stating that the petition is disposed of in the manner outlined above, emphasizing the importance of timely compliance with the directives provided by the court.