Devanadi Consulting Services Private Limited vs. The Superintedent Of Central Tax
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THE HON'BLE SRI JUSTICE U. DURGA PRASAD RAO AND THE HON’BLE SRI JUSTICE V. GOPALA KRISHNA RAO ORDER: (Per Hon’ble Sri Justice U. Durga Prasad Rao)
The petitioner prays for writ of mandamus to set aside the order-in-appeal No.VIZ – GST – 000 – APP – 041 – 22 - 23, dated 19.10.2022 passed by the 2nd respondent being arbitrary and issue direction for restoration of the GST registration of the petitioner.
Heard Sri Y. Siri Reddy representing Sri Y. Sreenivasa Reddy, learned counsel for the petitioner and learned Senior Standing Counsel for CBIC for respondents.
At the outset, learned counsel for the petitioner would submit that the cancellation of registration is unjust and undue and the petitioner has already paid substantial amount and ready to pay the balance amount also and the petitioner is also ready to submit the tax returns for due period and hence while setting aside the impugned order, an opportunity may be given to the petitioner to submit the returns before the 1st respondent. Learned Senior
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Standing Counsel, on instructions would submit that after giving credit to the amounts paid by the petitioner, the differential tax amount due is Rs.6,82,346/- plus applicable interest and if the petitioner is ready to pay the said amount and also submits the tax returns before the 1st respondent, the Court may pass suitable orders. Learned counsel for the petitioner agreed for this course.
In view of above respective submissions, this writ petition is allowed and impugned appellant order No.VIZ-GST-000-APP- 041-22-23, dated 19.10.2022 passed by the 2nd respondent as well as order for cancellation of registration in Reference Number: ZA371021007792X, dated 06.10.2021 passed by the 1st respondent are hereby set aside with a direction to the petitioner to submit the tax returns for the due period manually, besides paying the balance of tax amount due with applicable interest under protest before the 1st respondent within two weeks from the date of receipt of a copy of this order, in which case the 1st respondent shall consider the same and pass an appropriate order on merits after affording an opportunity of hearing to the petitioner in respect of the returns submitted by the petitioner as well as the revocation of the GST
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registration of the petitioner expeditiously but not later than two weeks from the date of submission of the tax returns and the payment of the due tax plus interest. No costs.
As a sequel interlocutory applications pending, if any, shall stand closed. _________________________ U. DURGA PRASAD RAO, J
____________________________ V. GOPALA KRISHNA RAO, J
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THE HON'BLE SRI JUSTICE U. DURGA PRASAD RAO AND THE HON’BLE SRI JUSTICE V. GOPALA KRISHNA RAO 1st March, 2023
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.