Restoration of suo moto cancelled GST registration 

Writ petition before Delhi High Court for restoration of GST registration certificate which was cancelled suo moto by petitioner but mistakenly. 

Facility to restore GST Registration which was cancelled suo moto by taxpayer is at the stage of testing and shall be ready by mid of august: Says counsel of revenue before Delhi High Court while hearing a similar matter.

Present writ petition has been filed seeking a direction to the respondents to restore the registration certificate of the petitioner as well as to permit the petitioner to file all its pending returns without any interest or late fees.

Facts of Case and Arguments by Petitioner

Petitioner states that the staff of the Tax Consultant of the petitioner inadvertently applied for cancellation of registration of the petitioner instead of another firm. He states that as the petitioner was not able to withdraw the application for cancellation of registration certificate on the common portal, it wrote a letter to the Proper Officer for withdrawal of application for cancellation of registration.

He, however, states that after a lapse of more than a year, the petitioner’s registration certificate was cancelled during lock-down vide ex parte order dated 08th April, 2020 with retrospective effect from 06th November, 2018.

He points out that upon an appeal being filed by the petitioner, the Appellate Authority vide order dated 15th June, 2020 set aside the cancellation of petitioner’s registration and allowed its restoration. However, on 01st July, 2020 petitioner received a letter from the Proper Officer stating that it is not possible to revoke or restore the petitioner’s registration as the common portal does not permit the Proper Officer to do so.

Submission by Revenue 

Mr. Harpreet Singh, learned counsel for respondent no. 4 states that the functionality of restoration is at the stage of ‘User Acceptance/Testing’ and will be incorporated on the common portal within fifteen days. Consequently, according to him, after fifteen days, respondents 2 & 3 would be in a position to restore the petitioner’s registration.

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