M/S Tradecom And Anr vs. The Union Of INDIA And 4 Ors

Facts

The petitioners, M/s Tradecom and its authorized partner Mahesh Kumar Khatuwala, filed a writ petition before the Gauhati High Court. They are aggrieved by the inaction of the respondent authorities in correcting the effective date of cancellation of their Goods and Services Tax (GST) Certificate of Registration. The petitioners contend that the effective date of cancellation should be 01.08.2021, as they had duly submitted their returns until that period, but the authorities have recorded it as 01.08.2020. The petition was filed seeking correction of this discrepancy.

Held

The Court considered the submissions made by both parties. The respondent GST authorities, represented by Ms. M Deka, indicated that they were not opposed to correcting the effective date of cancellation of the Certificate of Registration. Specifically, respondent Nos. 2 and 3 acknowledged the representations submitted by the petitioners on 09.03.2023 and were amenable to making the necessary corrections. The Court found this submission satisfactory. Consequently, the Court disposed of the writ petition by directing respondent Nos. 2 and 3 to make the necessary corrections to the cancellation of the petitioners' Certificate of Registration in line with their representations dated 09.03.2023. The Court did not delve into the specific legal provisions governing the effective date of cancellation beyond acknowledging the parties' agreement.

Key Issues

1. Whether the effective date of cancellation of the Certificate of Registration should be corrected to 01.08.2021, as contended by the petitioners, based on their submission of returns till that date, or should it remain 01.08.2020 as recorded by the authorities? This issue turns on the interpretation and application of the relevant provisions of the GST Act concerning the cancellation of registration and the effective date thereof. Contentions: Petitioner: Argued that the effective date of cancellation should be 01.08.2021, aligning with their continued submission of GST returns. They relied on their representations made to the authorities. Revenue (GST Authorities): Submitted that the respondent authorities, specifically respondent Nos. 2 and 3 (Principal Commissioner of Central GST and Superintendent of Central GST), are not adverse to making the correction as per the petitioners' representations dated 09.03.2023.