Case Law Details
Purabdhani Enterprise Vs State of Gujarat (Gujarat High Court)
In this case two show cause notice were issued for cancellation of GST Registration. While the earlier show cause notice dated 9.11.2021 seeking cancellation of registration was based on the ground that firm of the petitioner was non-existent and that business was not being run, the show cause notice dated 26.11.2021 impugned in the present petition mentioned the ground that registration was obtained by means fraud, willful misstatement or suppression of facts.
It is observed by HC that a revocation application dated 4.2.2022 submitted by the petitioner under section 30 of the Central Goods and Services Tax Act 2017 has been pending undecided since long with the authorities.
As per section 30 of the Act, any aggrieved person, whose registration is cancelled by the proper office on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order registration
When the application as above is already filed and has remained undecided, the proper course to be followed by this court would be to require the competent authority of the respondents to decide the said revocation application treating it to have been made in accordance with section 30 of the Act more particularly with regard to the time limit within which it was required to be made.
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It has also become an issue for new GST registrations. All sorts of requirements and queries which are not required under the GST Act or Rules are being asked like Mandatory state PT registration, mandatory trade license registration, Consent letters not allowed for corporates as address proofs etc.