GST
TRT-2025-
Kerala High Court
Date:-22-12-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 22 December 2022
Facts –
- The Petitioner, M/S. Pankaj Cottage was issued with Ext P.1 order on 04-04-2022 cancelling the registration granted under the CGST/SGST Acts, which never came to his attention.
- On coming to know of the order cancelling the registration, the petitioner applied for revocation, which was rejected by Ext.P3, finding that the application for revocation was beyond the time prescribed under Section 30 of the CGST/SGST Acts.
Issue –
- Whether the rejection of revocation application is in order?
Order –
- The Hon’ble High Court held that if the Officer wishes to initiate proceedings for cancellation of registration, he must issue a notice as specified in Rule 21 of the CGST Rules and in form GST REG-17 and not in form GST REG-31.
- Apart from the fact that Ext.P.5 is issued in the wrong form, it is also bad for the complete absence of any detail and it is clearly vague. The Court held that the provisions of Sections 29/30 of CGST/SGST which gives to the power to cancel registration and also to revoke it.
- Hence the writ petition is allowed. Ext.P1 stands quashed. The petitioner will be required to file all defaulted returns together with tax, late fee, interest, penalty etc., within a period of two weeks from the date on which the registration of the petitioner is restored
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