2025 (6) TMI 1256 - HC - GST

Rejection of an application for revocation of cancellation of GST registration - HELD THAT - The petitioner can be given a fresh chance before the respondents to explain the case as to why the revocation of the cancellation should not be ordered. However considering the fact that the petitioner is slept over the rights and approached this Court belatedly the petitioner shall pay cost of Rs. 5, 000/- to the Madurai Bench of Madras High Court Advocates Welfare Fund Indian Bank High Court Branch Madurai Bench of Madras High Court Madurai Current Account No.7087208431 IFSC IDIBI000H040 within a period of 30 days from the date of receipt of a copy of this order. Petition disposed off.

Summary

The Madras High Court, presided by Justice C. Saravanan, addressed a writ petition challenging the rejection of an application for revocation of cancellation of GST registration. The petitioner's registration was cancelled on 28.06.2023 following a show cause notice dated 15.06.2023, to which the petitioner failed to respond. The petitioner's subsequent revocation application, filed on 19.10.2023, was rejected on 24.11.2023 because the petitioner "did not provide proper reply" and "did not attend the PH fixed for 20.11.2023."The petitioner claimed inability to attend the personal hearing due to health issues and argued entitlement to export refunds, which were barred by the cancellation. The respondents contended the cancellation was justified as the petitioner was not conducting business at the declared place, and that the petitioner delayed approaching the Court after rejection.The Court acknowledged the petitioner's delay but granted a "fresh chance before the respondents to explain the case as to why the revocation of the cancellation should not be ordered." However, due to the petitioner's laches, the Court imposed a cost of Rs. 5,000 to the Madurai Bench Advocates Welfare Fund, payable within 30 days. The impugned order was set aside, and the matter remitted for fresh consideration of the revocation application. The writ petition was disposed of accordingly.