HC Orders Restoration of GST Registration Cancelled Due to Consultant’s Mistake

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).