2026-VIL-103-BOM
  1. Home
  2. 2026-VIL-103-BOM

SGST High Court Cases

GST - Cancellation and Revocation of GST Registration - Petitioner had his GST registration cancelled for failure to file returns for more than six months - Petitioner subsequently paid all outstanding taxes, interest and fees - Petitioner applied for revocation of cancellation but authorities did not act on the application - Whether authorities were required to restore the petitioner's GST registration upon clearance of all dues – HELD - The Sections 29 and 30 of the CGST Act, 2017 provide for cancellation and subsequent revocation of GST registration, and that the authorities are required to follow the prescribed procedure, including providing an opportunity of hearing before cancelling the registration - Further, once the petitioner had cleared all dues, including interest and penalties, the authorities were duty-bound to revoke the cancellation of registration as per the provisions of Section 30 - It is not the case that authorities are powerless to pass an order of revocation of cancellation of registration. Sufficient provision in law has been made and such powers are required to be exercised in appropriate cases and in the manner as provided by law and in the facts and circumstances of the case would warrant. Keeping the registration cancelled after the dues had been cleared would not benefit the revenue and would only cause prejudice to the petitioner's business – It is not in dispute that no outstanding GST liability of the petitioner, and hence, the petitioner was entitled to the benefit of the restoration of GST registration and to that effect the petitioner’s application for revocation of the cancellation of its registration was required to be allowed. Therefore, the authorities are directed to restore the petitioner's GST registration forthwith – The writ petition is allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Jan '26 Burning issues:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?