The respondents are directed to accept the returns filed in terms of proviso 2 Rule 23 of the either Rules and facilitate the payment of tax by the petitioner.
Section 30 of the CGST Act, 2017 –– Revocation of cancellation of registration –The petitioner sought a mandamus to direct the respondents to permit him to apply for revocation of cancellation of registration. The petitioner was unable to comply with the requirements of the Act, therefore, a notice under Section 30 of the Act was issued in Form GST REG- 17 on 24.08.2019. The respondents thereafter cancelled the registration by an order dated 24.09.2019. The counsel for the petitioner submitted that CBIC has extended the time limit for filing application for revocation of cancellation of registration to 31st August 2020. The court observed that the Government had itself taken a decision to allow the persons like petitioners to approach the appropriate authorities for revocation of the registration granted, therefore, there is merit in the petition.
Held that:- The Hon’ble High Court allowed writ petition by allowing the petitioner to file the returns along with the tax. Further directed the respondents to accept the returns filed and facilitate the payment of tax by the petitioner.
The respondents are directed to accept the returns filed in terms of proviso 2 Rule 23 of the either Rules and facilitate the payment of tax by the petitioner.
Section 30 of the CGST Act, 2017 –– Revocation of cancellation of registration –The petitioner sought a mandamus to direct the respondents to permit him to apply for revocation of cancellation of registration. The petitioner was unable to comply with the requirements of the Act, therefore, a notice under Section 30 of the Act was issued in Form GST REG- 17 on 24.08.2019. The respondents thereafter cancelled the registration by an order dated 24.09.2019. The counsel for the petitioner submitted that CBIC has extended the time limit for filing application for revocation of cancellation of registration to 31st August 2020. The court observed that the Government had itself taken a decision to allow the persons like petitioners to approach the appropriate authorities for revocation of the registration granted, therefore, there is merit in the petition.
Held that:- The Hon’ble High Court allowed writ petition by allowing the petitioner to file the returns along with the tax. Further directed the respondents to accept the returns filed and facilitate the payment of tax by the petitioner.