Petitioner cannot be suffered due to no provision in GST registration software for restoration of registration under GST.

Facts: In the said matter the registration of the Petitioner was cancelled due to non-furnishing of the return for more than six months and also due to non-compliance of the direction given by the authority in the Show Cause Notice. The contention of the Petitioner was that there was no provision for restoration of the GST registration so it cannot be construed as the fault of the Petitioner. Hence it is the responsibility of the department to make provisions for the same.

Held: The Hon'ble High Court in this case held that, in case no provision for its restoration of GST registration has been made in the software, the same is not the fault of the petitioner and it is for the department and the respondents to make provisions for the same in the software and on the GST Portal. Merely because such provision has not been made, the petitioner cannot be made to suffer and non compliance of an appellate order, passed by a competent appellate authority cannot be accepted or permitted on the plea raised in the counter affidavit or during the course of arguments.

Accordingly, the writ petition is liable to be and is hereby, allowed. The respondents are directed to restore petitioner's GST registration on the GST Portal, forthwith not later than ten days from the date a copy of this order is filed before them.

To read the complete judgment 2021 Taxo.online 88