Respondent is directed to pass a fresh order after considering the documents and substantive evidences presented by the appellant related to revocation of registration.
Section 29 of the CGST Act, 2017 — Registration —–The petitioner sought direction for the respondent to adjudicate the application filed for revocation in accordance with the Order-in-Appeal. The petitioner is engaged in the business of real estate and is undertaking construction of residential building. The petitioner submitted that he had inadvertently applied for cancellation of registration in Form REG-16 and the reason for cancellation was ceased to be liable to pay tax. The cancellation order was issued within three days. Being aggrieved, he has approached the appellate authority by way of an appeal in Form APL-01, where the authority directed to pass a fresh order after considering the documents and substantive evidences. The petitioner filed an application for revocation of cancellation of registration in Form GST REG-21 on 27.11.2020 before the respondent no.2 along with the substantive documents and evidences but no response has been received from the respondent and thereafter he sent a reminder letter on 14.06.2021. The directions of their own officer have not been complied with till date. The court observed that it is clear that his request has not been attended nor redressed by the respondents.
Held that:- The Hon’ble High Court directed the respondents to comply with the directions of the Additional Commissioner (Appeals) in Order-in-Appeal dated 26.10.2020, within six weeks without fail.
Respondent is directed to pass a fresh order after considering the documents and substantive evidences presented by the appellant related to revocation of registration.
Section 29 of the CGST Act, 2017 — Registration —–The petitioner sought direction for the respondent to adjudicate the application filed for revocation in accordance with the Order-in-Appeal. The petitioner is engaged in the business of real estate and is undertaking construction of residential building. The petitioner submitted that he had inadvertently applied for cancellation of registration in Form REG-16 and the reason for cancellation was ceased to be liable to pay tax. The cancellation order was issued within three days. Being aggrieved, he has approached the appellate authority by way of an appeal in Form APL-01, where the authority directed to pass a fresh order after considering the documents and substantive evidences. The petitioner filed an application for revocation of cancellation of registration in Form GST REG-21 on 27.11.2020 before the respondent no.2 along with the substantive documents and evidences but no response has been received from the respondent and thereafter he sent a reminder letter on 14.06.2021. The directions of their own officer have not been complied with till date. The court observed that it is clear that his request has not been attended nor redressed by the respondents.
Held that:- The Hon’ble High Court directed the respondents to comply with the directions of the Additional Commissioner (Appeals) in Order-in-Appeal dated 26.10.2020, within six weeks without fail.