2024 (7) TMI 1200 - HC - GST

Cancellation of petitioner s registration, on the ground of delay in filing the return - HELD THAT - Considering the facts and circumstances of the case, this writ petition is disposed of by directing the respondent GST authority concerned to intimate the petitioner the revenue due, if any, which is required to be paid by the petitioner within 7 working days from date and petitioner shall make such payment within 7 days from date of receipt of such intimation. If petitioner makes such payment of revenue due, petitioner s registration shall be restored. If it is found by the department that there is no revenue due, it shall restore the petitioner s registration at once. Petition disposed off.

Summary

Issues:
Cancellation of registration due to delay in filing return.

Analysis:
The main issue in this writ petition pertains to the cancellation of the petitioner's registration based on the delay in filing the return. The High Court, after considering the facts and circumstances of the case, issued a directive in WPA 10105 of 2024. The court ordered the GST authority to inform the petitioner of any revenue due within 7 working days, which the petitioner must pay within 7 days of receiving the intimation. If the petitioner settles the revenue due, the registration will be restored. In case the department finds no revenue due, the registration must be reinstated immediately. Furthermore, the respondent authorities are instructed to open the portal for 30 days to allow the petitioner to file the return and make any necessary payments. Failure to pay the revenue within the specified time will empower the concerned authority to close the portal again and take further legal actions.

In conclusion, the writ petition WPA 10105 of 2024 is disposed of with the aforementioned observations and directions.