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Judgment
6 paragraphs · 152 wordsManoj Kumar Gupta, CJ
1) The petitioner is aggrieved by order dated 31.08.2024 by which GST registration of his firm has been cancelled on the ground of fraud, willful misstatement and suppression of facts.
2) Learned counsel for the petitioner submits that the petitioner would apply for revocation after depositing the entire tax liability and the department be directed to consider the revocation application.
3) Ms. Puja Banga, learned counsel appearing for the revenue, submits that in case the entire tax amount is deposited, the application would be considered.
4) Accordingly, the writ petition is disposed of with liberty to the petitioner to seek revocation after depositing the entire amount of tax due against the firm in pursuance of any order passed by the department so far, and in which event, the application would be considered by the department in accordance with law.
5) Pending application(s), if any, also stand disposed of.