Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Petitioner’s registration has been restored retrospectively w.e.f. 06th November, 2018 in accordance with the Appellate Authority’s order dated 15th June, 2020.

Section 30 of the CGST Act, 2017— Revocation of Registration – The petitioner submitted that the they inadvertently applied on 06th November, 2018 for cancellation of registration instead of another firm of which the petitioner’s wife is the proprietor. The petitioner was not able to withdraw the application for cancellation of registration certificate on the common portal, it wrote a letter dated 19th February, 2019 to the Proper Officer for withdrawal of application for cancellation of registration. After a lapse of more than a year, his registration certificate was cancelled during on 08th April, 2020 with retrospective effect from 06th November, 2018. The respondent submitted that the petitioner’s registration has been restored retrospectively w.e.f. 06th November, 2018 in accordance with the Appellate Authority’s order dated 15th June, 2020. Held that:-The Hon’ble High Court disposed of the writ as satisfied.