GST council should consider that why the registered person does not get an opportunity for moving before the authorities seeking for a revocation of the cancellation of registration where the registration has been cancelled at the behest of the registered person.
Cancellation of Registration— Section 29, 30 of CGST Act— The grievance of the petitioner in the present writ petition is the action on the part of the respondents in cancelling the registration of the petitioner under the GST law.
According to the petitioner, the respondent authorities were mandatorily required to issue notice before passing of the order of cancellation of the registration. Thus, the action on the part of the respondents is bad in law and deserves to be set aside. The petitioner prays that the respondents may be directed to revoke the cancellation of registration and to restore the registration of the petitioner.
Department submitted that neither under the Central GST Act nor under the Central GST Rules have the authorities of the Department been given power to revoke the cancellation of registration in those cases where the cancellation has been effected on an application made by the applicants themselves.
True it is that Section 30 of the Central GST Act speaks revocation of cancellation of registration of only those registered persons whose registration is cancelled by the proper officer on his own motion which means that in respect of the other category which is envisaged under Section 29 they cannot invoke the provisions of Section 30 for revocation of the cancellation of registration i.e. the category where the cancellation has been done on an application filed by the registered person himself.
Held that— In the absence of any power so conferred upon the authorities in respect of the category whose cancellation has been done on an application filed by the registered person themselves, it will be difficult for this Court for issuance of a specific writ to consider the application for revocation of the cancellation of registration.
In the absence of any power so conferred upon the authorities in respect of the category whose cancellation has been done on an application filed by the registered person themselves, it will be difficult for this Court for issuance of a specific writ to consider the application for revocation of the cancellation of registration.
GST council should consider that why the registered person does not get an opportunity for moving before the authorities seeking for a revocation of the cancellation of registration where the registration has been cancelled at the behest of the registered person.
Cancellation of Registration— Section 29, 30 of CGST Act— The grievance of the petitioner in the present writ petition is the action on the part of the respondents in cancelling the registration of the petitioner under the GST law.
According to the petitioner, the respondent authorities were mandatorily required to issue notice before passing of the order of cancellation of the registration. Thus, the action on the part of the respondents is bad in law and deserves to be set aside. The petitioner prays that the respondents may be directed to revoke the cancellation of registration and to restore the registration of the petitioner.
Department submitted that neither under the Central GST Act nor under the Central GST Rules have the authorities of the Department been given power to revoke the cancellation of registration in those cases where the cancellation has been effected on an application made by the applicants themselves.
True it is that Section 30 of the Central GST Act speaks revocation of cancellation of registration of only those registered persons whose registration is cancelled by the proper officer on his own motion which means that in respect of the other category which is envisaged under Section 29 they cannot invoke the provisions of Section 30 for revocation of the cancellation of registration i.e. the category where the cancellation has been done on an application filed by the registered person himself.
Held that— In the absence of any power so conferred upon the authorities in respect of the category whose cancellation has been done on an application filed by the registered person themselves, it will be difficult for this Court for issuance of a specific writ to consider the application for revocation of the cancellation of registration.
In the absence of any power so conferred upon the authorities in respect of the category whose cancellation has been done on an application filed by the registered person themselves, it will be difficult for this Court for issuance of a specific writ to consider the application for revocation of the cancellation of registration.