GST dept. have to circulate functionality of “Restoration of Cancelled Registration” to GST officers & tax bar associations: HC

Case Details: Pipe Fitting Supplier v. Goods and Services Tax - [2022] 145 taxmann.com 221 (Allahabad)

Judiciary and Counsel Details

• • Surya Prakash Kesarwani & Jayant Banerji, JJ.
  • Rahul Agarwal for the Petitioner. 
  • A.S.G.I., Gaurav Mahajan & Gopal Verma for the Respondent.

Facts of the Case

The GST registration of petitioner was cancelled. It was found that there was no option to initiate the revocation of cancelled registration by department after revocation order.The petitioner filed writ petition for directing GST department to revoke cancellation of registration pursuant to revocation order and not to levy late fee/penalty for late filing of returns.

High Court Held

The High Court noted that earlier a temporary mechanism to restore cancelled registration was created in back end and advisory vide e-mail was issued. Now, a new functionality has been developed and deployed in name of “Restoration of Cancelled Registration” as a permanent mechanism, to facilitate restoration based on appeal order obtained against cancellation. The Court directed department to circulate functionality developed to GST officers, association of traders and industries and tax bar association for revocation of cancellation in respect of order passed by Appellate Authority or High Court.