Let's dive into a recent court case where a business owner, Mr. Rajesh Kumar, faced the cancellation of his GST registration. The decision was made by the respected judges, Chief Justice Sri Aparesh Kumar Singh and Justice G.M. Mohiuddin.
Mr. Rajesh Kumar's GST registration was canceled because he didn't file his tax returns for six months. The cancellation was officially recorded on September 13, 2024. Mr. Kumar filed a request on November 10, 2025, to get this cancellation overturned.
Mr. Kumar's lawyer explained that the delay happened because Mr. Kumar's wife was sick. Even though all GST payments were made, the returns weren't filed on time. Mr. Kumar tried to apply for cancellation reversal, but the GST website wouldn't allow it because the deadline had passed.
"The non-filing of the returns was only because of the medical condition of the wife of Mr. Rajesh Kumar."
The government lawyer agreed that there were no unpaid taxes. The cancellation was purely due to the non-filing of returns. They suggested that if Mr. Kumar approached the Deputy State Tax Officer, the application could be handled manually.
The court considered all the facts and decided that if Mr. Kumar submits a paper application within a week, the Deputy State Tax Officer should review it within three weeks.
"In case Mr. Rajesh Kumar approaches respondent No.1... he would entertain it and take a decision thereupon in accordance with law."
The court decided that Mr. Kumar could submit a manual application to have his GST registration reviewed, and the Deputy State Tax Officer should make a decision on it within three weeks. The writ petition was resolved without any costs.
