The Madras High Court, while allowing a writ petition alleging cancellation of GST registration by mistake while modifying the form, directed to restore the same and asked the GST department to accept the registration manually as the petitioner was not able to apply the same online.
The petitioner, SSG Apparels, approached the Court contending that while modifying the form for registration, Online, the Accountant had selected ‘cancellation’ from the drop-down menu instead of ‘modification’. Resultantly, the impugned order has come to be passed canceling the registration with effect from 01.05.2020.
The GST department was of the view that the cancellation was effected only at the request of the petitioner. Hence it is for the petitioner to seek revocation of the same, in terms of the revisional remedies available.
While allowing the petition, Justice Anita Sumanth accepted the explanation tendered by the petitioner and held that the request for cancellation was only a simple and inadvertent error.
“The impugned order is set aside and the petitioner is permitted to make an application seeking restoration of registration, setting out the correct details of the principal and additional places of business,” the Court said.
Concluding the order, the Court added that “Since the petitioner states that it will not be granted access online to file an application in view of the cancellation of registration, it is permitted to make the application manually before R1/Deputy Commissioner, GST (Central Taxes), who shall restore the registration within a period of two (2) weeks from date of receipt of the application.”
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