HC Orders Restoration of GST Registration Cancelled Due to Consultant’s Mistake
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 19 November, 2025
Latest from Taxmann
Case Details: Pixel Trading & Services vs. Superintendent, Central Tax and Central Excise - [2025] 180 taxmann.com 154 (Kerala)
Judiciary and Counsel Details
- Ziyad Rahman A.A., J.
-
P. Raghunathan, Premjit Nagendran, Rishal. K. & Smt. M. Shylaja, Advs. for the Petitioner.
-
P.R.Sreejith, Adv. & P.R.Sreejith, SC for the Respondent.
Facts of the Case
The petitioner was a registered taxpayer under GST, contended that its registration was erroneously cancelled after its consultant, following instructions, submitted an application for cancellation intended for a sister concern of the petitioner. Upon realising the mistake, the reinstatement of its registration was requested, explaining the bona fide error; however, the Superintendent of Central Tax and Central Excise rejected the request. It was noted that the respondents were not vested with any authority to recall the cancellation order, which had been processed based on the petitioner’s application. The matter was placed before the High Court.
High Court Held
The High Court held that a bona fide mistake on the part of the petitioner resulted in cancellation of its registration and the respondents lacked the power to recall the order. The Court observed that, given the circumstances, intervention under Article 226 of the Constitution of India was justified. Consequently, the Court set aside the order rejecting the petitioner’s request and directed the respondents to restore the petitioner’s registration, applying Section 29 read with Section 30 of the CGST Act and the Kerala GST Act.
List of Cases Referred to
- CBDT & C v. Aberdare Technologies (P). Ltd [SLP (C.) No. 6332 of 2025, dated 21-3-2025] (para 6).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
