High Court Judgement
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SGST High Court Cases

GST – Filing of application for fresh registration instead of filing of application for revocation of the order of cancellation - Registration Rejection, Unreasoned Order – Cancellation of Registration for failure to file returns for six consecutive months - upon applying for fresh registration after updating returns and paying taxes to the extent allowed by the GST portal, the petitioner was directed to update all pending returns but technical limitations prevented the petitioner from accessing the GST portal - Whether a fresh application for registration is barred by the statute – HELD - The Registration rejection order is unsustainable because it was unreasoned and did not comply with the requirements outlined in CBIC Circular bearing No. 95/14/2019-GST dated 28.03.2019 - While a fresh application for registration is not automatically barred following a cancellation, the Proper Officer must record specific findings regarding the applicant's failure to seek revocation and the continuing existence of conditions under Section 29(2) of the CGST Act. The rejection order lacked any such findings, rendering it arbitrary and liable to be set aside – The rejection order is set aside and matter is remitted Respondent for fresh consideration of the petitioner's application - if statutory compliance was required and the petitioner was willing to comply, they should be given an appropriate opportunity to do so, after which the application should be considered and an order passed in accordance with the law - The writ application is allowed
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