The Kerala High Court has rejected a writ petition contesting the cancellation of a GST registration, which was filed after a delay of one year. The petitioner/assessee did not utilise the available statutory remedies within the timeframe mandated by law, leading to the dismissal of the petition.
The bench of Justice Ziyad Rahman A.A. cited that under the CGST Act, a person whose registration is cancelled can file an application for revocation within 2 months of obtaining the cancellation order. After that, u/s 107, an appeal should be filed within 3 months, with a maximum condonable delay of one additional month.
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The business of the applicant is in garment trading, and was registered under the Central Goods and Services Tax (CGST) and Kerala State Goods and Services Tax (KGST) Acts. The firm loses to file periodic GST returns because of financial constraints. Accordingly, an SCN on July 8, 2024, has been issued by the tax department, proposing cancellation of the registration.
Since the applicant did not answer, the department has furnished an order cancelling the registration dated August 9, 2024.
The applicant, after 1 year on October 17, 2025, has submitted a plea u/s 107 of the CGST Act before the Deputy Commissioner (Appeals) aiming to revoke the cancellation. Requesting relief, a representation was sent before the Chief Commissioner.
The court specified that under the CGST Act, a person whose registration is cancelled is allowed to submit an application for the revocation within 2 months of obtaining the cancellation order. U/s 107, an appeal should be submitted in 3 months with a maximum condonable delay of one additional month.
Justice Rahman said that the applicant had submitted the appeal after more than 1 year, which is more than the period permitted by law. As the statutory timelines were not considered, the court ruled that the applicant cannot ask for the relief under Article 226 of the Constitution.
“The petitioner failed to invoke the statutory remedies available to him within the period stipulated and therefore cannot now seek indulgence of this Court for getting the order cancelling the registration revoked”, the judgment cited.
The court held that no merit was there in the case, dismissed the writ petition, and declined to interfere with the decision of the GST authorities.
| Case Title | Shazil Shariff vs. The Chief Commissioner Of Central GST And Central Excise |
| Case No. | WP(C) NO. 40805 OF 2025 |
| For Petitioner | Sri.m.muhammed Shafi, Smt. t. Rasini, Smt. Adheela Nowrin, Smt. Rameesa Rasheed |
| Kerala High Court | Read Order |
