M/S Trinath Construction vs. State Of Odisha
Held
The Court acknowledged the availability of an alternative remedy. It directed the petitioner to file an appeal within one week, which the authority must decide within two months.
Facts
The petitioner challenged the rejection of their GST registration revocation application, claiming no opportunity for a hearing was provided. The authorities argued that an alternative remedy of appeal was available.
Key Issues
Whether the writ petition is maintainable when an alternative remedy of appeal is available. Whether the petitioner was denied a mandatory opportunity of hearing before rejection of their application.
Sections Cited
Section 30(2), Section 107
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11.06.2020
Heard Mr. Prabodha Chandra Nayak, learned counsel for the petitioner, learned Addl. Government Advocate for the opposite party no.1 and Mr. Sunil Mishra, learned Standing Counsel for the opposite party nos. 2 and 3 by Video Conferencing mode.
The petitioner has filed this writ application challenging the rejection of the application for revocation of cancellation of the GST registration of the petitioner during Nationwide lockdown period vide order dated 11.05.2020 under Annexure-10. He has also prayed for a direction to opp. Party no.3- Additional CT & GST Officer, Mayurbhanj Circle, Balasore to consider the grievance of the petitioner under Annexure-12. Mr. Nayak, learned counsel for the petitioner has stated that before rejection of the application for revocation of cancellation, no opportunity of hearing was granted to it in spite of the mandatory requirement contained in section 30(2) of the GST Act.
Mr. Mishra, learned Standing Counsel for the opp. Party nos. 2 and 3 submits that the petitioner has
The judgment continues below.
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