Allahabad HC Remands Appeal Over Non-Disclosure of New GST Registration

Genius Ortho Industries Vs Union of India And 2 Others (Allahabad High Court)

Allahabad High Court recently ruled on the appeal filed by Genius Ortho Industries against an earlier decision dismissing its writ petition regarding the cancellation of GST registration. Initially, the court condoned a 40-day delay in filing the appeal based on an application under Section 5 of the Limitation Act, as there was no contest from the respondent’s counsel. The core issue stemmed from a decision made on February 29, 2024, by a learned Single Judge, who had dismissed the writ petition due to alleged suppression of material facts by the appellant.

The dismissal followed the cancellation of the appellant’s GST registration by the Superintendent of Ghaziabad on December 19, 2022, and the rejection of its subsequent appeal by the Joint Commissioner (Appeals) on February 27, 2023. When the matter was reviewed by the court, the appellant had failed to disclose the acquisition of a new GST registration following the cancellation, leading the Single Judge to conclude that this omission was significant and misleading. Consequently, the court ordered the department to verify the appellant’s premises, but deemed that the failure to disclose the new registration constituted an attempt to deceive the court.