The registration of the petitioner has been cancelled without mentioning any reason for cancellation and without following the due procedure prescribed under CGST Rules, 2017. It is directed that if proper officer is required to reject the request of revocation of cancellation, he would be obligated to issue the notice. However, in the event he is agreed with the request of revocation of cancellation, the same shall be decided in a week’s time.
Section 29 of the CGST Act, 2017 — Registration – The petitioner was issued SCN for cancellation of Registration on the ground that the same has been obtained by means of fraud, willful misstatement and suppression of the facts. Thereafter vide communication dated 26.07.2019, the registration of the petitioner has been cancelled without mentioning any reason for cancellation and without following the due procedure prescribed. The petitioner filed an application for revocation of the cancellation of Registration in form GST REG 21 but it has not been replied. The Petitioner submitted that he has filed all returns upto June, 2019 and paid all tax. The court observed that the application for revocation has been preferred by the petitioner on 16.08.2019, no procedure has been followed thereafter by the proper Officer
Held that:- The Hon’ble High Court directed the respondent to complete this process within one week
The registration of the petitioner has been cancelled without mentioning any reason for cancellation and without following the due procedure prescribed under CGST Rules, 2017. It is directed that if proper officer is required to reject the request of revocation of cancellation, he would be obligated to issue the notice. However, in the event he is agreed with the request of revocation of cancellation, the same shall be decided in a week’s time.
Section 29 of the CGST Act, 2017 — Registration – The petitioner was issued SCN for cancellation of Registration on the ground that the same has been obtained by means of fraud, willful misstatement and suppression of the facts. Thereafter vide communication dated 26.07.2019, the registration of the petitioner has been cancelled without mentioning any reason for cancellation and without following the due procedure prescribed. The petitioner filed an application for revocation of the cancellation of Registration in form GST REG 21 but it has not been replied. The Petitioner submitted that he has filed all returns upto June, 2019 and paid all tax. The court observed that the application for revocation has been preferred by the petitioner on 16.08.2019, no procedure has been followed thereafter by the proper Officer
Held that:- The Hon’ble High Court directed the respondent to complete this process within one week