M/S. Divya Fashions vs. The Additional Commissioner GST Appeals

Held

The Court did not decide the substantive issues raised by the petitioner regarding the legality of the GST registration cancellation or the dismissal of the appeal. Instead, the Court noted the repeated absence of the petitioner's counsel on multiple hearing dates, including December 6, 2023, December 7, 2023, and the final hearing on December 21, 2023. Consequently, the Writ Petition was dismissed for want of prosecution. No order as to costs was made. Any pending miscellaneous petitions were also closed.

Facts

The petitioner, M/s. Divya Fashions, filed a writ petition challenging the cancellation of its GST registration and the dismissal of its appeal. The appeal was dismissed for being filed beyond the period of limitation and the condonable period of delay. The petitioner sought a writ of mandamus to revoke the GST account. The matter was listed on December 6, 2023, and December 7, 2023, but the petitioner's counsel was absent on both occasions. On December 21, 2023, the date of the final order, there was again no representation for the petitioner.

Key Issues

1. Whether the dismissal of the petitioner's appeal by the 2nd respondent for being filed beyond the period of limitation and the condonable period of delay was illegal and arbitrary, violating the principles of natural justice and Articles 14, 21, and 300-A of the Constitution of India? Petitioner's Contention: The petitioner argued that the action of the 2nd respondent in rejecting the appeal was illegal, arbitrary, and violative of constitutional provisions and natural justice. The petitioner sought the revocation of its GST account. Respondents' Contention: The judgment does not record any specific contentions made by the respondents. However, their appearance through learned standing counsel indicates their defence against the petitioner's claims.