Rejection of revocation application solely on ground of delay is not valid: HC
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- Last Updated on 15 February, 2023
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Case Details: Umesh Kumar v. State of U.P. - [2023] 147 taxmann.com 208 (Allahabad)
Judiciary and Counsel Details
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- Rohit Ranjan Agarwal, J.
- Puneet Arun for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
The department issued SCN to the petitioner due to non-filing of returns which remained unattended. Thereafter, an order was passed and GST registration of petitioner was cancelled. It filed application for revocation of cancellation after filing returns but the same was rejected. The appeal was also rejected merely on the ground that the application was time barred. It filed writ petition and contended that it deposited tax amount and applied for revocation of cancellation of registration but application seeking revocation was rejected though returns were filed.
High Court Held
The Honorable High Court noted that the revocation application was rejected on ground that return was not filed within time and revocation application was time barred. As per records, the petitioner deposited entire tax & filed returns. Once the department accepted the returns and there would remain no dues then the department should not obstruct the business of an assessee. Moreover, the Act and rules are brought to see that business is run smoothly and is not hampered by intricacies of provisions of Act. Thus, it was held that the action of rejecting registration solely on ground of delay in moving revocation application was not sustainable.
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