GST Cancellation Set Aside; Revocation Application Allowed

The GST cancellation case has been disposed of according to precedent, and the petitioner is permitted to seek revocation under Section 30.

Fact of the Case :

The petitioner had their GST registration cancelled on 11/10/2022. The petitioner requested the following via writ: (i) the cancellation order to be quashed and (ii) the petitioner to be allowed to apply for a revocation under Section 30 of the CGST/UKGST Act, as the petitioner was willing to pay any outstanding dues. The petitioner relied on the pervious case of M/s Anshul Enterprises vs State Tax Officer. The State concurred, stating that the case was indeed covered by that judgment as well.

Issue

Is the petitioner eligible for relief in revocation, as per the binding precedent, in this case?

Court Observation

The High Court noted that this case had also been previously reviewed in the Courts in M/s Anshul Enterprises. Since both parties agreed, the Courts did not need to review the merits.

Judgement

The M/s Anshul Enterprises judgment was referred to as the writ petition was disposed of. The petitioner retained the relief of the right to provide the revocation of the GST cancellation, as was the right of the law.