Assessee's GST Registration Renewal Ordered by High Court after Fulfilling Tax Obligations

• Judicial Review: Alok Mathur, J., has considered the arguments presented by both parties and reviewed the case records.

• Petition Details: The case involves a petition under Article 226 of the Constitution of India challenging two orders - one from the Assistant Commissioner, SGST, Lucknow, dated 5-10-2021, and the other from the Additional Commissioner, Grade -2 (Appeal), SGST Judicial Division - 3 Lucknow, dated 12-10-2023. Copies of these orders are attached as Annexure No. 1 and 2 to the petition, respectively.

• Cancellation of GST Registration: The Assistant Commissioner, SGST, Lucknow, canceled the petitioner's GST Registration on 5-10-2021, citing non-payment of due taxes.

• Appeal and Rejection: The petitioner filed an appeal against the order dated 5-10-2021. The appeal, however, was rejected on 12-10-2023, based on the ground of delay.

• Payment Submission: The counsel for the petitioner argues that since the appeal rejection, the petitioner has paid both the tax amount and the interest. The petitioner expresses willingness to pay any additional amount communicated within seven days of this order.

• Court's Directive: Considering the submissions and instructions, the court directs respondent no. 4 to initiate the process of renewing the petitioner's GST registration within ten days of the communication of this order. The petitioner is also to be informed of any other outstanding amount, which they must pay within seven days of receiving the communication.

• Writ Disposition: With the above directives, the writ petition is disposed of. Pramod Kumar Sharma Vs. Union of India