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GST Registration Restored as Illness Caused Non-Response to Show Cause
Case Law Details
- Case Name
- Engineered And Innovative Pvt. Ltd. Vs State of U.P. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Engineered And Innovative Pvt. Ltd. Vs State of U.P. (Allahabad High Court)
The writ petition before the Allahabad High Court challenged an appellate order dated 21.09.2023 rejecting an appeal against cancellation of GST registration. The petitioner, engaged in consultancy services and registered under GST from 24.04.2021, received a show cause notice dated 27.12.2022 proposing cancellation on the ground of non-commencement of business within six months of registration. Due to the serious illness of the Managing Director, who was suffering from tuberculosis, the petitioner fai...
Author Info
Good case to flag for practitioners. A few operational notes on using this precedent:
The restoration of GST registration on medical grounds falls under the revocation of cancellation route (Section 30 of CGST Act) but is typically exercised by the proper officer, with or without a court direction. If the taxpayer has a genuine reason for non-response , hospitalization, family emergency, or other incapacity , the first step is a formal application for revocation with supporting documentation (medical records, hospital discharge summary), not directly a writ to the HC.
Practical sequence when a GST registration is cancelled for non-response to SCN:
1. File Form GST REG-21 (Application for Revocation) within the applicable window (30 days from cancellation order, extendable by the officer or in limited cases by an order)
2. Attach evidence of incapacity or genuine reason; do not just state the reason, provide documents
3. If REG-21 is rejected, appeal under Section 107 to the Appellate Authority before approaching HC
4. HC writ is typically the last resort and courts have generally directed taxpayers to exhaust statutory remedies first
The case is useful for negotiating with the GST officer during the REG-21 stage , if there is medical evidence, cite this precedent in the written submission to support the revocation application.