The court asserted that statutory timelines for application revocation under the CGST Act must be strictly adhered to.

JUDGMENT

The petitioner is a private limited company and is a registered tax payer under the provisions of the CGST Act . The registration of the petitioner was canceled as per Ext.P3 dated 27.12.2025 for the reason that the petitioner did not file the returns for more than six months and no reply to the show cause has been submitted on the date fixed for personal hearing. According to the petitioner, subsequently, the petitioner submitted all the returns and the tax was remitted. Thereafter, Ext.P5 communication was issued on 12.12.2025 requiring the respondents to restore the GST registration. Since the same was not considered, this writ petition is submitted.

2. After hearing the learned Counsel for the petitioner and the learned Government Pleader, I do not find any scope for entertaining the reliefs sought in this writ petition. As per Section 30 of the CGST Act , any registered person whose registration is canceled by the officer may apply to the such officer for revocation of the order of cancellation of the registration, within the time prescribed in this regard. Rule 23 of the CGST Rules contemplates a time, within which, an application for revocation of the cancellation of registration is to be submitted. The same is within ninety days from the date of service of the order of cancellation and the proviso to Sub- rule (1) of Rule 23 contemplates that on sufficient cause being shown and for the reasons to be recorded in writing, the said period can be extended by the Commissioner or an officer authorized by him in this behalf, for a further period not exceeding one hundred and eighty days. Thus, the maximum time limit within which the application for revocation can be submitted is, two hundred and seventy days, whereas, in this case going by Ext.P4 and other documents it is seen that, the returns were submitted after the said period. Therefore, I am of the view that, the reliefs sought in this writ petition cannot be entertained, as no statutory application was submitted in time.

Accordingly, this writ petition is dismissed.

Sd/-