Shivansh Fmcg India Private Limited Vs Union of India (Allahabad High Court)
The petitioner filed a writ petition seeking a direction to the authorities to restore its GST registration in compliance with the appellate authority’s order dated 27.01.2026. Earlier, a show cause notice dated 16.07.2025 proposed cancellation of the registration on the grounds that the petitioner was not conducting business from the declared place of business and had allegedly issued invoices without supply of goods or services. The registration was cancelled by order dated 29.07.2025.
The petitioner’s appeal was allowed on 27.01.2026. The appellate authority set aside the order rejecting revocation of cancellation and directed immediate restoration of the GST registration while permitting the proper officer to initiate recovery proceedings, if any. However, despite nearly five months passing, the registration was not restored.
The revenue authorities contended that since they had filed an appeal against the appellate order, they were not required to restore the registration. They also relied on a subsequent survey dated 15.04.2026, claiming that no business was being carried out by the petitioner.
The Allahabad High Court held that it was undisputed that the appellate authority had set aside the earlier order and had positively directed restoration of the registration. The Court observed that merely filing an appeal does not automatically operate as a stay of the appellate authority’s order, as there is no statutory provision providing for such automatic stay. Therefore, the revenue had no legal basis to withhold compliance.
