The respondents are directed to restore petitioner's GST registration on the GST Portal
Section 30 of the CGST Act, 2017—Revocation of Cancellation of Registration ---The petitioner failed to file monthly returns GSTR-3B for more than six months. A SCN was uploaded on the GST Portal on 22.08.2019 granting seven days time to submit reply. The petitioner submitted that during this period he never visited the portal and hence could not submit reply. The respondent cancelled his registration on 02.09.2019. This order has been set aside in appeal by the Appellate Authority and his registration was restored. The petitioner submitted that this order has not been implemented on the GST Portal and prayed for directions for restoring the registration certificate; for directions to the GST Network to restore the active status on the dashboard of the petitioner on the GST Portal. The respondent submitted that an application for its revocation of registration should have been filed in form GST-REG-12. There is no manual restoration of the GST registration. The respondent submitted that petitioner wrongly assailed the registration cancellation before the Appellate authority. On a query by the Court, the respondent counsel were not able to show that the order passed by the appellate authority is either illegal or without jurisdiction. The court observed that the respondent contention that there is no provision of restoration of a GST registration, once it has been cancelled is absurd.
Held that:- The Hon’ble High Court allowed the petition and directed the respondents to restore petitioner's GST registration on the GST Portal, forthwith not later than ten days.
The respondents are directed to restore petitioner's GST registration on the GST Portal
Section 30 of the CGST Act, 2017—Revocation of Cancellation of Registration ---The petitioner failed to file monthly returns GSTR-3B for more than six months. A SCN was uploaded on the GST Portal on 22.08.2019 granting seven days time to submit reply. The petitioner submitted that during this period he never visited the portal and hence could not submit reply. The respondent cancelled his registration on 02.09.2019. This order has been set aside in appeal by the Appellate Authority and his registration was restored. The petitioner submitted that this order has not been implemented on the GST Portal and prayed for directions for restoring the registration certificate; for directions to the GST Network to restore the active status on the dashboard of the petitioner on the GST Portal. The respondent submitted that an application for its revocation of registration should have been filed in form GST-REG-12. There is no manual restoration of the GST registration. The respondent submitted that petitioner wrongly assailed the registration cancellation before the Appellate authority. On a query by the Court, the respondent counsel were not able to show that the order passed by the appellate authority is either illegal or without jurisdiction. The court observed that the respondent contention that there is no provision of restoration of a GST registration, once it has been cancelled is absurd.
Held that:- The Hon’ble High Court allowed the petition and directed the respondents to restore petitioner's GST registration on the GST Portal, forthwith not later than ten days.