M/S.Geet Basa vs. The Commissioner Of CT And GST,Odisha

14. 17.07.2019 Heard. 2. The petitioner, in the present writ petition, has come with the following prayers. a) A writ in the nature of Mandamus directing the Opp. Parties to grant the petitioner registration under the GST Act with effect from the dated 01.07.2017. b) A writ in the nature of Mandamus directing he Opp. Parties to allow the petitioner to file TRAN-I along with the return for the month of July 2017 and as such claim the ITC as admissible under the law. c) A writ in the nature of Mandamus directing the opp. parties to prescribe mechanism to establish the registration continuity of the petitioner as the VAT bearing TIN-21845500746 under the OVAT Act as the person with provisional ID-21AMNPB125F1ZX and GSTIN- 21AMNPB1205F2ZW under the GST Act so as to allow consequential benefits in accordance with law. d) Issue any appropriate Writ(s)/ Direction(s)/ order(s) deemed fit in the fact and circumstances of the case. W.P.(C) No. 19715 of 2018 2 3. Short fact, as delineated in this writ petition are that the petitioner has applied for registration under the new Act being an Engineer having A-Class licence under the Works Department and engaged in the business of works contract and thus was a registered dealer under the OVAT Act, CST Act and OET Act bearing TIN No.21845500746 and continued to file its periodical returns under the respective Acts by disclosing and admitting its tax liabilities in accordance with law resting upon its books of accounts. 4. While the petitioner opened the Portal site to discharge his obligation under the statute, to his utter surprise, he found the order of cancellation of Registration Certificate under OVAT Act, OET Act and CST Act issued by the opposite party No.3 vide Memo No.55170004527 dated 03.02.2017 with the following observation : “A show cause notice was issued vide Reference No.551600000000334 dt.02/01/ 2017 as to why your Registration Certificate shall not be cancelled. Despite issue of notice, you have failed to submit your show cause reply on the appointed date and time. ….” 5. It is contended that the petitioner was never aware of issuance of show cause notice. However, the final order was passed by the opposite party No.3 without giving a single opportunity to the 3 petitioner of being heard, which amounts to blatant illegality and gross violation of the principles of natural justice. Both the show cause notice and the final order of cancellation were sent through portal and no postal communication was made causing prejudice to the petitioner. Consequently, registration certificate was cancelled by the competent authority without expressing any sufficient reasons, but it was indicated that the cancellation under Section 31(1)(h) of OVAT Act, under Section 7(4)(b) of CST Act and under Section 5(9)(vii) of OET Act. Interestingly, nowhere any particular reason of cancellation was mentioned. Therefore, it needs kind indulgence of this Court for the interest of justice. 6.