Court direct proper officer to grant opportunity to petitioner to take all steps to revive GST registration

Durga Raman Patnaik Vs Additional Commissioner of GST (Orissa High Court)

Orissa High Court requested the proper officer to grant opportunity to the petitioner for taking all required step to revive registration and also permitted to pay pending GST tax and file the pending GST return prior to cancellation of GST registration u/s 29(2)(c).

Facts-

The petitioner contended that in terms of show cause notice dated 21.08.2019, without assigning any reason, the Superintendent proceeded to cancel its GST registration on 15.10.2019 invoking provision of section 29(2)(c) of CGST Act with effect from 15.10.2019 inasmuch as there was non-filing of returns for consecutive period of six months.

Instead of seeking revocation of cancellation of registration u/s. 30 of the CGST Act before the proper officer, assailing aforementioned order dated 15.10.2019, the petitioner preferred appeal under Section 107 of the CGST Act on 05.08.2021 with a delay of around 660 days which came to be rejected on 07.10.2021.

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