2026-VIL-566-ALH
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SGST High Court Cases

GST – Compliance with Appellate Authority's order directing restoration of cancelled GST registration - An appeal against the rejection of revocation application was allowed by the Appellate Authority directing immediate restoration of registration. The revenue authorities filed an appeal against this order but did not restore the registration, contending that no law required immediate compliance during the pendency of their appeal - Whether the filing of an appeal by the Revenue against the Appellate Authority's order directing restoration of GST registration operates as an automatic stay on the implementation of such order, thereby exempting the revenue from the obligation to restore the registration - HELD - The mere filing of an appeal against an order passed by the appellate authority does not amount to grant of automatic stay against that order. The statutory provisions governing the matter are unambiguous and provide no provision for automatic grant of stay in such circumstances. There exists no legal sanction for the revenue's contention that it may refrain from restoring registration during the pendency of its appeal – Further, the revenue has acted in a wholly arbitrary and unreasonable manner by refusing compliance with a clear and positive direction issued by the appellate authority. Once the registration stands cancelled, it is reasonable to expect that business premises may remain locked until revival occurs, but this does not absolve the revenue from complying with the appellate mandate - The registration is directed to be restored forthwith subject to the outcome of the appeal preferred by the revenue against the appellate order – The writ petition is allowed
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