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2022 (5) TMI 346 - ALLAHABAD HIGH COURTRevocation of cancellation of the GST registration of the petitioner - restoration of GST registration of the petitioner on the GST portal - seeking direction not to levy any late fees/penalty for late filing of returns by the petitioner for the months of August 2021 to March 2022 - HELD THAT:- From the records, it appears that as per own case of the respondents a temporary mechanism to restore cancelled registration was created in the back end and an advisory vide e-mail dated 16.06.2021 was issued in this regard to restore registrations cancelled on the request of the dealers or pursuant to the orders passed by appellate authorities/High Court, but a permanent mechanism could not be developed until the aforesaid advisory dated 23.03.2022 - But now it developed and deployed a functionality in the name of “Restoration of Cancelled Registration” with effect from 23.03.2022 to facilitate the jurisdictional Range Officers to restore the registration in pursuance of judicial/appellate orders. It is hoped that the GST Council and authorities under the Central Goods and Service Tax Act/States Goods and Service Tax Act 2017 shall be sensitive enough to address genuine problems of the dealers including the problems being faced in giving effect to the orders of appellate authority, Tribunal and courts. Petition disposed off.
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