Sharafudeen Uchumal Kuruvankandy vs. The Commissionerate
Held
The Court held that there is no provision under the CGST Act for *suo motu* restoration of a cancelled GST registration. Therefore, the restoration on 11.11.2022 was without legal authority, and the subsequent cancellation on 14.01.2023 was irrelevant. The Department was directed to treat 20.01.2021 as the effective date of cancellation.
Facts
The petitioner's GST registration was cancelled on 20.01.2021 for non-filing of returns. After filing pending returns, the registration was *suo motu* restored on 11.11.2022, and subsequently cancelled again on 14.01.2023. The petitioner sought to rectify the effective date of cancellation to the initial date of 20.01.2021.
Key Issues
The key legal issue was whether the department possesses the power for *suo motu* restoration of a cancelled GST registration and, consequently, what the correct effective date of cancellation should be when an unauthorized restoration occurs.
Sections Cited
Section 29(2)(c)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 19TH DAY OF FEBRUARY 2024 / 30TH MAGHA, 1945 WP(C) NO. 26038 OF 2023 PETITIONER/S: SHARAFUDEEN UCHUMAL KURUVANKANDY AGED 67 YEARS, 48/8B, PANTHALAYANI, KOYILANDY, KOZHIKODE, KERALA, PIN - 673620 BY ADVS. RAJESH NAMBIAR SINDHU K.NAMBIAR RESPONDENT/S: 1 THE COMMISSIONERATE KOYILANDI RANGE, COMMERCIAL TAX OFFICE, KOYILANDY KOZHIKODE, REPRESENTED BY COMMISSIONER OF CENTRAL EXCISE, OFFICE OF COMMISSIONER OF CENTRAL GST,CENTRAL REVENUE BUILDING,MANANCHIRA, KOZHIKODE, PIN - 673001 2 GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR, WORK MARK-1, AETROCITY, NEW DELHI, PIN – 110037, REPRESENTED BY ITS CHAIRMAN. BY ADVS. R.HARISHANKAR SREEJITH P. R THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26038 OF 2023 2 J U D G M E N T The present writ petition has been filed mainly seeking the following reliefs: “(i) Issue a Writ of mandamus or any other appropriate writ, order or direction, directing the respondents to cancel the Ext.P4 entry in the GST Portal showin
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