UK HC: Activate Cancelled GST Registrations If Assessees Deposits Tax

In a recent ruling, the Single bench of Justice Manoj Kumar Tiwari rendered that the applicant would be required to pay the outstanding dues of the Goods and Services Tax (GST).

The petitioner filed the writ case seeking relief after the GST State Department cancelled his GST registration. The petitioner requested that a writ, order, or directive be issued in the type of certiorari summoning the record of the case and quashing the cancellation of the GST Registration order since the petitioner is prepared to pay all of the dues.

The panel noted that the reason for the cancellation of the GST registration was not stated properly in the cancellation order. As a result, the state counsel was requested to provide the instructions.

Furthermore, in compliance with the instruction, the state counsel deposed in court that the petitioner’s GST registration had been terminated due to his failure to file GST returns for six months. The High Court noted that the petitioner has two weeks to file an application for reversal of the cancellation judgment under Section 30 of the Central Goods and Services Tax Act.

Section 30 of the Central Goods and Services Tax Act mentions the reversal of cancellation. According to the clause, any registered person whose registration has been revoked by the proper officer may, on their own initiative, and with sufficient justification, apply to the officer for the revocation of the registration cancellation within 30 days of the date the cancellation order was served.

Additionally, if the petitioner files the application within the designated timeframe, it has been ruled that the competent authority must take the petitioner’s application into account and issue a legal order within four weeks.