2020 (7) TMI 256 - HC - GST

Revocation of cancellation order - rejection of first appeal - Section 107 of GST Act - HELD THAT - The orders dated 22.1.2010 passed by the respondent no. 4 and 14.2.2020 passed by the respondent no.3 are set aside. The application dated 7.1.2020 which was filed by the petitioner for the revocation of the cancellation order dated 10.10.2018 shall now be decided in accordance with law within a period of 15 days from the date of production of a copy of this order. Petition disposed off.

Summary

Issues:
1. Cancellation of registration under the Goods and Services Tax Act, 2017.
2. Application for revocation of the cancellation order.
3. Interpretation of the Central Goods and Services Tax (Removal of Difficulties) Order, 2020.
4. Challenge to the orders of the Assessing Authority and First Appellate Court.
5. Relief sought in the writ petition.

Analysis:
The judgment pertains to a case where the petitioner's registration under the Goods and Services Tax Act, 2017 was canceled by the Assessing Authority on 10.10.2018 under Section 29(2)(c) of the Act. Subsequently, the petitioner applied for the revocation of the cancellation order, which was rejected on 22.1.2020. The petitioner then filed a First Appeal under Section 107 of the Act, which was dismissed on 14.2.2020, leading to the filing of the instant writ petition.

The key contention raised by the petitioner's counsel was based on the Central Goods and Services Tax (Removal of Difficulties) Order, 2020 issued under Section 172 of the Act. The counsel argued that the orders of the Assessing Authority and the First Appellate Court could not be sustained in light of this Order. Specifically, the counsel referred to a Gazette Notification issued on 25.6.2020, which clarified the procedure for calculating the period for filing an application for revocation of registration cancellation for certain registered persons.

The Court acknowledged the relevance of the Gazette Notification and set aside the orders dated 22.1.2010 and 14.2.2020 passed by the concerned authorities. The Court directed that the application filed by the petitioner for revocation of the cancellation order should now be decided in accordance with the law within 15 days from the date of the order. Furthermore, the Authority concerned was instructed to verify the correctness of the order from the Official Website of the High Court, Allahabad, if a certified copy was not submitted.

In conclusion, the writ petition was disposed of, providing the petitioner with the relief sought and emphasizing the importance of adhering to the legal provisions and notifications under the Goods and Services Tax Act, 2017.