Section 25 of the CGST Act, 2017 – Registration -—- The petitioner challenged the order based on the SCN dated 22.10.2019, which was issued to the petitioner on account of its failure to file the GST returns for a continuous period of six months. The petitioner carried the matter in appeal. The appeal met the same fate, and the order dated 06.12.2019 was confirmed. The court observed that the appeal had been filed, after a lapse of nineteen months. The respondent counsel submitted that since the petitioner’s registration stood cancelled via order dated 06.12.2019, he can apply for fresh registration under Section 25 of the Act. The impugned order dated 06.12.2019, as confirmed by the appellate order dated 01.10.2021, will not come in the way of petitioner seeking fresh registration. The court observed that there is no outstanding tax liability, the petitioner will take steps for fresh registration.

Held that:- The Hon’ble High Court directed the petitioner have the liberty to apply for fresh GST registration.