Facts of the Case

The petitioner’s GST registration had been cancelled by an order dated 29.07.2021.

Thereafter, on 15.09.2021, the petitioner filed an application seeking revocation of cancellation of GST registration under Section 30 of the CGST/HGST Act, 2017 read with Rule 23 of the CGST/HGST Rules, 2017.

The petitioner approached the Punjab and Haryana High Court with the limited grievance that, despite sufficient time having elapsed, the application seeking revocation of cancellation of GST registration had not been considered by the competent authority.

During the pendency of the writ petition, the respondents placed before the Court a copy of an order dated 14.09.2022 issued by the Excise and Taxation Officer, Gurgaon (East), Ward No. 10. According to the said order, the cancellation of the petitioner’s GST registration stood revoked.

Issues Involved

The principal issues arising from the proceedings were:

  1. Whether the petitioner’s application for revocation of cancellation of GST registration filed under Section 30 of the CGST/HGST Act, 2017 read with Rule 23 of the CGST/HGST Rules, 2017 was required to be considered by the competent authority within a reasonable period.
  2. Whether the writ petition survived for further adjudication after the GST registration cancellation had already been revoked during the pendency of the proceedings.

Petitioner’s Arguments

The petitioner’s principal grievance was that the GST registration had been cancelled by order dated 29.07.2021 and, thereafter, an application for revocation of cancellation had been filed on 15.09.2021 under Section 30 of the CGST/HGST Act, 2017 read with Rule 23 of the CGST/HGST Rules, 2017.

It was contended that despite sufficient time having elapsed, the application seeking revocation of cancellation of GST registration had not been considered.

Accordingly, the petitioner invoked the writ jurisdiction of the High Court for consideration of the pending revocation application.

Respondent’s Arguments

Since an advance copy of the writ petition had already been served upon the respondents, the learned Deputy Advocate General, Haryana, appearing for the respondents, produced before the Court a copy of the order dated 14.09.2022 issued by the Excise and Taxation Officer, Gurgaon (East), Ward No. 10.

As per the said order, the cancellation of the petitioner’s GST registration had already been revoked.

The Court took the copy of the order dated 14.09.2022 on record as Mark “A”.

Court Order / Findings

The Punjab and Haryana High Court noted that the petitioner’s GST registration had earlier been cancelled by order dated 29.07.2021 and that the petitioner had subsequently filed an application on 15.09.2021 for revocation of cancellation under Section 30 of the CGST/HGST Act, 2017 read with Rule 23 of the CGST/HGST Rules, 2017.

The Court further recorded that during the proceedings, the respondents produced an order dated 14.09.2022 issued by the Excise and Taxation Officer, Gurgaon (East), Ward No. 10, whereby the cancellation of the petitioner’s GST registration stood revoked.

In view of this subsequent development, the grievance raised in the writ petition no longer survived for adjudication.

Accordingly, the High Court held that the writ petition had been rendered infructuous and disposed of the petition accordingly.

Important Clarification

The judgment is significant for the procedural position arising where a taxpayer approaches the High Court due to non-consideration of an application seeking revocation of cancellation of GST registration.

In the present case, the High Court did not undertake a substantive adjudication on the merits of the original cancellation order or lay down a broader proposition concerning the validity of GST registration cancellation. The petition was disposed of as infructuous because the competent authority had already revoked the cancellation of GST registration by order dated 14.09.2022.

Therefore, the decision should be understood in its specific factual and procedural context. The Court’s disposal was based on the fact that the petitioner’s grievance had ceased to survive after revocation of the registration cancellation.

Sections and Rules Involved

Section 30 of the CGST Act, 2017 — Revocation of cancellation of registration.

Section 30 of the HGST Act, 2017 — Revocation of cancellation of registration under the corresponding State GST framework.

Rule 23 of the CGST Rules, 2017 — Procedure governing revocation of cancellation of registration.

Rule 23 of the HGST Rules, 2017 — Corresponding procedural provision under the Haryana GST Rules.

Link to download the order -https://www.mytaxexpert.co.in/uploads/1783679449_2114compressed.pdf

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