Anand Prasad GSTIN Vs Commissioner, State Goods and Services Tax (Uttarakhand High Court)
Uttarakhand High Court directed petitioner to file an application for revocation under Section 30 of the GST Act in terms of Rule 23 of the GST Rules despite being time-barred post payment of all the pending dues.
Facts- The petitioner has preferred the present appeal praying quashing of cancellation of GST registration order as petitioner is ready to pay all the balance tax, interest and late fee.
Further, petitioner is also praying to permit filing an application u/s 30 of CGST Act for revocation of cancellation of GST registration.
Conclusion- It is directed that the petitioner shall file an application for revocation under Section 30 of the GST Act in terms of Rule 23 of the GST Rules. Though it is time barred, we are inclined to wave the limitation and direct the petitioner to file application for revocation within 21 days hence. He shall also comply the other provision of Section 30 of the Uttarakhand GST Act, i.e, submission of returns for the defaulted six months and any further completed months after the revocation. In such case if dues is found to be due from the petitioner and he pays the same than his case shall be considered liberally by the revenue and shall be dispose of within 15 days. We are constrained to pass this order because livelihood of many persons who are working with the petitioner’s company is at stake.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
