Application for Revocation of Cancellation of GST Registration u/s 30 of CGST Act Rejected: Patna HC directs Appellate Authority for Consideration on Merits\r\n\r\n

\r

The Patna High Court directed the Appellate Authority to reconsider on merits the application for revocation of GST registration cancellation under Section 30 of the CGST Act, 2017. The petitioner's application, initially filed late, was condoned under the proviso to Section 30 before its omission on October 1, 2023. \r

The appellate authority had rejected the application, citing delay from the original cancellation date, June 22, 2023. However, the High Court clarified that the delay should be calculated from the condonation date, September 18, 2023. \r

Justices K. Vinod Chandran and Harish Kumar set aside the appellate order dated December 20, 2023, and instructed the appellate authority to reconsider the appeal on its merits, granting the petitioner a hearing. Consequently, the writ petition was allowed.