2025 (1) TMI 116 - HC - GST

Cancellation of registration of petitioner - non-filing of returns - order would seem to indicate that no tax liability stands foisted upon the petitioner nor are there any outstanding payments due - HELD THAT - The writ petition is disposed off by according liberty to the writ petitioner to apply for revocation of the order of cancellation and furnish all Returns for the periods in respect of which there was non-compliance. In case such an application is moved within a period of three weeks from today, the competent authority may examine the prayer for revocation and dispose of the same in accordance with law.

Summary

In the case before the Delhi High Court, the writ petitioner challenged the cancellation of its Goods and Services Tax (GST) registration due to non-filing of returns, as per the order dated 08 April 2022. The court noted that the cancellation did not impose any tax liability or indicate outstanding payments. The legal framework under Rule 23 of the Central Goods and Services Tax Rules, 2017, was considered, which allows for the "Revocation of cancellation of registration" if the registered person furnishes all due returns and pays any associated dues.

The petitioner's counsel expressed readiness to submit the necessary returns, contingent upon the respondents' acceptance and revocation of the cancellation order. The court disposed of the writ petition, granting the petitioner the liberty to apply for revocation of the cancellation and submit all outstanding returns. The court instructed that if the application is filed within three weeks, the competent authority should review and decide on the revocation request in accordance with the law.