Powernet INDIA Private Limited vs. Union Of INDIA

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR WEDNE AY, THE 25TH DAY OF AUGUST 2021 / 3RD BHADRA, 1943 WP(C) NO. 17123 OF 2021 PETITIONER: POWERNET INDIA PRIVATE LIMITED KARUKAPPILLIL, OLIYAPURAM P.O., KOOTHATTUKULAM, ERNAKULAM-686 662, REPRESENTED BY ITS DIRECTOR. BY ADV LATHEESH SEBASTIAN RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. 2 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. 3 THE COMMISSIONER CENTRAL EXCISE AND CUSTOMS, C.R. BUILDING, I.S.PRESS ROAD, COCHIN-682 018, ERNAKULAM DISTRICT. 4 THE ASSISTANT COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, TECHNICAL SECTION, C.R.BUILDING, I.S.PRESS ROAD, COCHIN 682 018, ERNAKULAM DISTRICT. 5 THE ASSISTANT COMMISSIONER CENTRAL EXCISE AND CUSTOMS, PERUMBAVOOR DIVISION, PERUMBAVOOR, ERNAKULAM DISTRICT-683 542. 6 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE KOLENCHERY RANGE M.M. JUNCTION, KOLENCHERY, ERNAKULAM DISTRICT-682 311. SRI.SREELAL.N. WARRIER,SC, SRI,P.VIJAYA KUMAR,ASGI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 17123 OF 2021 2 JUDGMENT Heard the learned counsel appearing for the petitioner. According to the learned counsel for the petitioner, the registration of the petitioner under the CGST Act was cancelled on account of non-filing of the return for a continuous period of six months. The petitioner filed application for revocation of cancellation, but because of defect in the software maintained by the respondents, the respondents did not revoke the cancellation of registration of the petitioner. It is further urged that the respondents have decided to grant benefit of amnesty scheme to the tax payers under the CGST Act enabling them to furnish the returns up to 31.08.2021 by waiving fees and other penalties under the CGST Act. But because of cancellation of registration, the petitioner is not in a position to obtain benefit of that scheme.

WP(C) NO. 17123 OF 2021 3 rejected as it was filed after 90 days of the order cancelling registration of the petitioner. The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not availed. The cancellation of registration was on 14.01.2019 and that order has attained finality. In this view of the matter, the petitioner cannot be heard to say that as now the amnesty scheme as framed by the Government and as the petitioner wants to avail the benefit of that Amnesty Scheme, the registration which was cancelled needs to be revoked. The petitioner was sleeping over its right after cancellation of its registration. There is undue delay even in filing an application for revocation of registration so also even in approaching this Court. The petition as such is devoid of merit and the same is accordingly dismissed. A.M.BADAR JUDGE N WP(C) NO. 17123 OF 2021 4 APPENDIX OF WP(C) 17123/2021 PETITIONER EXHIBITS Exhibit P1OF THE REGISTRATION CERTIFICATE DATED 16.7.2018. Exhibit P2OF THE SHOW CAUSE NOTICE OF THE 6TH RESPONDENT DATED 14.1.2019. Exhibit P3OF THE ORDER OF CANCELLATION OF REGISTRATION OF THE 6TH RESPONDENT DATED 13.5.2019. Exhibit P4OF THE E-MAIL COMMUNICATION SHOWING SUBMISSION OF APPLICATION FOR REVOCATION OF THE REGISTRATION DATED 28.3.2021. Exhibit P5OF THE SCREENSHOT OF THE WEBSITE SHOWING THE RESULT OF EXT-P4 APPLICATION. Exhibit P6OF THE E-MAIL COMMUNICATION ISSUED FROM THE GST HELPDESK TO THE PETITIONER DATED 6.4.2021. Exhibit P7OF THE NOTIFICATION OF THE RESPONDENTS 1 AND 2 DATED 1.6.2021. Exhibit P8OF THE REPRESENTATION OF THE PETITIONER SUBMITTED TO THE 6TH RESPONDENT ON 23.7.2021. Exhibit P9OF THE REPRESENTATION OF THE PETITIONER SUBMITTED TOT HE 6TH RESPONDENT ON 28.7.2021 IN THE E-MAIL FORMAT. //// PA to Judge