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Judgment
(per Sri Manoj Kumar Gupta, C.J.)
The present writ petition is directed against the order dated 14.01.2026, passed by respondent No. 2, cancelling the GST registration of the petitioner’s firm on the ground that he had failed to furnish his bank details within 30 days from the grant of registration as required under Rule 10A.
Learned counsel for the petitioner states that the petitioner is ready to provide his bank details and seeks liberty to move revocation application before the department. He prays that, in the event, any such application is filed by the petitioner, the department may be directed to consider the same.
Mr. Shobhit Saharia, counsel for the Revenue states that in case any application is filed for revocation, it will be decided, in accordance with law.
Accordingly, without interfering with the impugned order, the writ petition is disposed of with liberty to the petitioner to move application for revocation of the order of cancellation of the GST registration. In the event, any such application is filed, the same shall be decided in accordance with law.
Pending application(s), if any, also stand disposed of.