Vidyut Majdoor Kalyan Samiti – 2021 (49) G.S.T.L. 230 (High Court – Allahabad)

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 the said matter held that merely because such provisions have not been made, the petitioner cannot be suffered and hence the non-compliance of the appealable order cannot be accepted. It was directed to the respondents to restore the GST registration within 10 days from the date of the order.

 

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