The High Court may exercise its discretionary power to remit a GST registration cancellation matter back to the respondent for fresh consideration, despite the petitioner's failure to participate in initial revocation hearings, in the interest of justice and merit-based adjudication.

ORDER

Mr.K.S.Ramasamy, learned Senior Standing Counsel takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondent.

3. In this Writ Petition, the Petitioner is before this Court challenging the impugned order dated 07.07.2025 in Form GST REG-19, whereby the GST registration of the petitioner has been cancelled pursuant to the Show Cause Notice in Form GST REG-17 dated 19.05.2025, in the absence of the reply. The reasons given for the cancellation of registration in the said order read as under :-

“Remarks:

As per Section 29(2)(e) of CGST Act 2017- Registration obtained by means of fraud, willful misstatement or suppression of facts. Hence registration is cancelled.”

4. In this background, the petitioner moved an application under Section

30 read with Rule 23 of the respective GST Rules on 16.08.2025, seeking revocation of the cancellation of GST registration. Subsequently, a show cause notice was issued in Form GST REG – 23, calling upon the petitioner to respond and to appear for a personal hearing on 10.09.2025. However, the petitioner failed to appear, and consequently, the application filed for revocation was rejected on 12.09.2025 in Form GST REG – 05.

5. Having exhausted the remedy under Section 30 of the respective GST enactments, it is no longer open to the petitioner to assail the impugned cancellation order dated 07.07.2025 in form GST REG-19. However, considering the fact that the petitioner failed to participate in the revocation proceedings pursuant to the application filed on 16.08.2025, the Court is inclined to remit the matter back to the respondent for passing a fresh order.

6. Accordingly, the respondent is directed to pass a fresh order in light of the order dated 12.09.2025 in Form GST REG – 05, subject to the petitioner cooperating with the respondent. The respondent shall fix a date for hearing, and thereafter pass a fresh order on merits, upon the petitioner filing a reply within the time stipulated.

7. This Writ Petition stands disposed of with the above observations.

No costs. Connected Writ Miscellaneous Petition is closed.