M/S.Lova Marbles,Granite And Tiles vs. Commissioner Of State Tax Commissioner Of Sales Tax,Banijyakara Bhawan
Held
The Court observed that if the petitioner files a fresh application for GST registration within one week from the date of the order, the competent authority should consider it in accordance with the law. This consideration should take into account the petitioner's earlier application dated 24.01.2017 and the stated unavoidable circumstances that led to the non-completion of the process. The principle derived is that High Courts, in writ jurisdiction, can direct authorities to consider fresh applications when there are procedural irregularities or when parties seek to rectify omissions, especially when the original application was filed earlier. The writ petition was disposed of with these observations, effectively allowing the petitioner to pursue a new application.
Facts
The petitioner filed a writ petition challenging an order dated 15.09.2018 passed by the Registering Authority-cum-C.T. GST Officer, Cuttack-II Circle, Cuttack. This order refused to grant GST registration to the petitioner, whose application was initially filed on 24.01.2017 under the Central Sales Tax Act. The petitioner's counsel requested one week's time to file a fresh application before the competent authority, seeking a direction for its timely consideration and disposal. The Court considered this request in light of the petitioner's prior application and stated unavoidable circumstances that prevented completion of the process.
Key Issues
1. Whether the Registering Authority was justified in refusing to grant GST registration to the petitioner based on the application dated 24.01.2017, and if not, what is the appropriate course of action? Petitioner's Contention: The petitioner, through their counsel, sought permission to file a fresh application for GST registration and requested the Court to direct the competent authority to consider and dispose of this fresh application within a reasonable timeframe. The petitioner alluded to unavoidable circumstances that prevented the completion of their initial application process. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue or the Registering Authority. The focus of the proceedings was on the petitioner's request for an alternative remedy.
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04.04.2019
By way of this writ petition, the petitioner has challenged the order No.4260/CT dated 15.09.2018 passed by the Registering Authority-cum-C.T. GST Officer, Cuttack-II Circle, Cuttack in refusing to grant registration of the petitioner pursuant to application dated 24.01.2017 under the Central Sales Tax Act.
At the outset, learned counsel for the petitioner prays for one week’s time to file a fresh application before the competent authority, which may be directed to be considered and disposed of within a reasonable period of time.
In that view of the matter, we observe in case petitioner files a fresh application within a period of one week from today before the competent authority, the same shall be considered in accordance with law taking into consideration that the petitioner has applied earlier on 24.01.2017 vide acknowledgement No.101700011253718 and subsequently because of some unavoidable circumstances he could not finish it.
With the aforesaid observation the writ petition is disposed of.
Issue urgent certified copy of the order on proper application.
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The judgment continues below.
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