2024 (8) TMI 583 - HC - GST

Restoration of registration - Defective prayer - it should be mentioned revocation of cancellation of registration instead of revocation of registration in the prayer - HELD THAT - The application dated 22.05.2024 filed by the petitioner is not in consonance with the requirements enumerated under Rule 23. Nevertheless, there being no dispute that the order dated 12.03.2024 has attained finality, it has to be complied with by the respondent no.2 within 30 days from the date of application, as per Rule 23(2)(a). The petitioner is permitted to file a proper application before the respondent no.2 under Form GST Regulation 21 as provided under Rule 23(1) of the Rules within 10 days from today annexing therewith relevant documents and true attested copy of this order - Petition disposed off.

Summary

The High Court of Allahabad heard a case involving the revocation of a dealer's registration under the Central Goods and Services Tax Act. The Appellate Commissioner allowed the appeal and directed the proper officer to consider revocation subject to compliance with conditions. The petitioner filed a writ petition seeking direction for restoration of registration. The court found the petitioner's application did not meet the requirements under Rule 23 but ordered the petitioner to file a proper application within 10 days. The respondent was directed to consider the application within 30 days.