Mithu Mukherjee vs. Union Of INDIA And Ors.
Held
The Court allowed the writ petition by setting aside the orders of both the adjudicating and appellate authorities. The Court directed the respondent CGST authority to restore the petitioner's registration and open the GST portal for a period of 30 days from the date of the order. This period is to enable the petitioner to pay any revenue dues, which the respondent authority is to indicate within three working days. The Court stipulated that if the petitioner fails to make the payment after such indication, the respondent authority would be at liberty to block the portal again and proceed with the cancellation of registration. The principle derived is that a GST registration, once cancelled for non-filing of returns, can be restored upon payment of all dues, provided the taxpayer demonstrates willingness and takes steps to clear the liabilities within a stipulated timeframe.
Facts
The petitioner, Mithu Mukherjee, filed a writ petition challenging the cancellation of their GST registration. The cancellation was based on the ground of non-filing of returns. The petitioner stated that they had paid all outstanding revenue after the registration was cancelled and agreed to pay any further amount required for its restoration. The impugned orders were passed by both the adjudicating and appellate authorities.
Key Issues
1. Whether the GST registration of the petitioner should be restored, considering the petitioner's submission of having paid all dues and willingness to pay any further amount required. Petitioner's Argument: The petitioner argued that they have cleared all revenue dues and are prepared to settle any remaining amount to facilitate the restoration of their GST registration. They sought the setting aside of the cancellation orders. Revenue's Argument: The judgment does not record any specific arguments made by the respondent CGST authority. However, the court's directions imply that the revenue authority was involved in determining the outstanding dues and managing the portal access for payment.
Sections Cited
None explicitly mentioned
AI-generated summary — verify with the full judgment below
WPA 25111 OF 2023 20.11.2023
Sl no. 46
Mithu Mukherjee. Ct no. 2
- Vs - P.M.
Union of India & Ors.
Md. Rehan
… for the petitioner
Mr. Bhaskar Prosad Banerjee,
Mr. Abhradip Maity,
Ms. Shatabdi Sen
… for the respondent CGST & CX
Heard learned advocates appearing for the parties. The main issue involved in this writ petition relates to cancellation of petitioner’s registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and he further agrees to pay if any revenue due which is required to be paid for restoring of its registration. Considering the submission of the parties, this writ petition being WPA 25111 of 2023 is disposed of by setting aside the impugned orders both by the adjudicating authority and appellate authority and by directing the respondent CGST authority concerned to restore the petitioner’s registration and open the portal for a period of 30 days from date to enable the petitioner to make the payment of revenue
2 due if any to be indica
The judgment continues below.
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