In a recent case the Calcutta High Court held that applications for revocation of cancellation of registration kept pending for more than a year are not allowable.
Globus Logisys Pvt. Ltd, the petitioner’s registration under the West Bengal Goods and Service Tax (WBGST/CGST) Act, 2017 (“Said Act”) was cancelled by an order dated 10th March 2022. The petitioner filed an application for revocation of the order of cancellation on 25th April 2022. It is in connection therewith, a show cause notice dated 19th May 2022 was issued by the department.
In the interregnum, however, the petitioner had preferred an appeal before the appellate authority under Section 107 of the said Act. The appellate authority, by its order dated 27th March 2023 was, inter alia, pleased to dismiss the said appeal on the ground of “delay in submission of the appeal”.
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The petitioner contended that although the petitioner had filed an application for revocation of cancellation of registration, such application has been kept pending.
The court viewed that the respondents were obliged to dispose of the petitioner’s application for revocation of the cancellation of registration which has been kept pending for more than two years now.
A single bench of Justice Raja Basu Chowdhury directed the respondents to dispose of the petitioner’s application for revocation of cancellation as expeditiously as possible, preferably within a period of 4 weeks from date of communication of the order upon giving an opportunity of hearing to the petitioner.
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