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Restoration of registration under GST which has been cancelled inadvertently

Section 30 of the CGST Act, 2017— Revocation of Registration -- The petitioner sought a direction to the respondents to restore the registration certificate of the petitioner in accordance with the order dated 15th June, 2020 passed by the Appellate Authority as well as to permit the petitioner to file all its pending returns without any interest or late fees. The petitioner submitted that the staff of the Tax Consultant 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 and wrote a letter on 19th February, 2019 to the Proper Officer for withdrawal of application for cancellation of registration. After a lapse of more than a year, the petitioner’s registration certificate was cancelled during lock-down vide ex parte order dated 08th April, 2020 with retrospective effect from 06th November, 2018. The petitioner filed an appeal, the Appellate Authority vide order dated 15th June, 2020 set aside the cancellation of petitioner’s registration and allowed its restoration. The petitioner received a letter from the Proper Officer stating that it is not possible to revoke or restore the petitioner’s registration as the common portal does not permit the Proper Officer to do so. The respondent admitted that the petitioner has a bonafide case and after fifteen days, they would be in a position to restore the petitioner’s registration.
Held that:-The Hon’ble High Court re-notified the matter on 18th August, 2020.— Mahadev Traders Vs. Union of India & Ors. [2020] 26 TAXLOK.COM 066 (Delhi)