Revocation of cancellation to be re-considered due to COVID restrictions: HC

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  • Last Updated on 10 February, 2023

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Cancellation of GST registration

Case Details: Bheema Construction v. Assistant Commissioner of Commercial Taxes - [2023] 147 taxmann.com 112 (Karnataka)

Judiciary and Counsel Details

    • S.R. Krishna Kumar, J.
    • Pradhyumna Hejib, Adv. for the Petitioner.
    • Hema Kumar, AGA for the Respondent.

Facts of the Case

The GST department issued order of cancellation of GST registration of the petitioner. However, the revocation of cancellation could not be sought due to COVID-19. It filed appeal but the appeal filed against cancellation of registration was rejected. It filed writ petition seeking directions as deemed fit in the facts and circumstances of the case in the interest of justice.

High Court Held

The Honorable High Court noted that it was not possible for petitioner to seek revocation of cancellation order on account of COVID-19 pandemic and till disposal of appeal by Appellate Authority. The explanation offered by petitioner in not seeking revocation within time prescribed was valid and proper. Therefore, the dismissal of appeal on ground of availability of remedy of seeking revocation of cancellation was contrary to section 107 and section 30 of CGST Act. Thus, the Court held that the impugned order was liable to be set aside and department was directed to reconsider revocation of cancellation and to pass appropriate order.

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