2019 (9) TMI 509 - HC - GST

Cancellation of GST registration without prior notice - revocation of cancellation of GST - HELD THAT - At the time of hearing today, learned counsel for the petitioner states at the Bar that the present petition has become infructuous as request for revocation of cancellation of GST registration of petitioner firm has been accepted. Petition disposed off as infructuous.

Summary

Issues:
Cancellation of GST registration without notice, inability to apply online for revocation, failure of representation to yield results, petition for mandamus to revoke cancellation.

Analysis:
The petitioner, a logistics company registered under the GST regime, alleged that its GST registration was cancelled without notice by the respondents, despite successfully filing required GST returns. The petitioner attempted to apply online for revocation of the cancellation but faced issues as the Web portal did not accept such applications. Additionally, representations made to the respondents did not result in any action. Consequently, the petitioner filed a petition seeking a writ of mandamus to direct the respondents to revoke the cancellation of its GST registration.

During the hearing, the petitioner's counsel informed the court that the petition had become infructuous as the request for revocation of the GST registration cancellation had been accepted. The respondents' counsel did not contest this statement. As a result, the court disposed of the petition as infructuous, indicating that the issue had been resolved outside of the court proceedings.