2021 (10) TMI 312 - HC - GST

Revocation of cancellation of GST registration - non-consideration of the relevant material documents/records in support of the case of the petitioner - petitioner was not carrying his business from the premises in question from officially registered premises and they were carrying business in question from home - prevailing covid-19 situation - HELD THAT - The respondents concerned are directed to consider afresh and dispose of the petitioner s application for revocation of cancellation of its registration of the petitioner under GST Act in accordance with law and by passing a reasoned and speaking order after giving opportunity of hearing to the petitioner or its authorized representative within four weeks from the date of communication of this order and also to consider the documents to be placed by the petitioner in support of its contention at the time of hearing. This Court has not gone into the merit of the petitioner s application for revocation of cancellation in question - Application disposed off.

Summary

Issues:
Challenge to show-cause notice and final adjudication order for revocation of GST registration.

Analysis:
The petitioner challenged the show-cause notice and final adjudication order rejecting the application for revocation of GST registration cancellation. The petitioner argued that the rejection was perverse and disregarded relevant material documents showing that the business was temporarily shifted due to Covid-19 protocols. The court found merit in the petitioner's argument and set aside the impugned order, directing the authorities to reconsider the application within four weeks. The court emphasized the need for a reasoned and speaking order after giving the petitioner an opportunity to be heard and to submit supporting documents. The court clarified that the intention of the petitioner to shift the business to new premises was not part of the current petition, leaving it to the petitioner to act in accordance with the law. As a consequence of the remand, the appellate authority's order was also set aside.

The court explicitly stated that it did not delve into the merits of the petitioner's application for revocation of the cancellation. The judgment concluded by disposing of the writ petition, indicating that the matter was resolved through the court's directions for reconsideration of the application.