Rajendar Kumar vs. Assistant Commissioner Central Goods And Service Tax

Facts

The petitioner, Rajendar Kumar, filed a writ petition seeking to quash an order for cancellation of GST registration, a show cause notice for cancellation, and a show cause notice for rejection of an application for revocation of cancellation. The petitioner also prayed for a direction to revive his GST registration. The petitioner stated his willingness to deposit all outstanding tax dues, interest, and late fees. The respondents did not oppose this submission. The Court noted that the present matter was covered by a previous order dated 03.01.2025 in WPMS No. 3701 of 2024.

Held

The Court held that the writ petition is disposed of with a direction that if the petitioner deposits the entire outstanding dues of tax, along with interest and penalty, if any, and submits his application with a certified copy of the order within two weeks from the date of the order, the Competent Authority shall consider the application and pass an appropriate order as per law within two weeks thereafter. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The ratio decidendi is that a taxpayer's willingness to clear all dues, when not opposed by the revenue, can lead to a direction for the Competent Authority to consider the revival of registration, subject to fulfillment of the payment conditions.

Key Issues

1. Whether the petitioner's GST registration should be revived upon payment of all outstanding dues, interest, and penalties? The petitioner argued that he is ready and willing to deposit the entire outstanding tax, interest, and late fees within two weeks. The respondents did not oppose this submission. The Court's decision hinges on whether this undertaking is sufficient grounds for revival. The issue is framed as a question of law concerning the procedural remedies available for GST registration revival under the relevant provisions of the GST Act and Rules, considering the petitioner's willingness to clear dues. The Court is to decide if the petitioner's offer to pay dues, coupled with the lack of opposition from the respondents, warrants the revival of his registration.