A U Exports And Anr vs. The Superintendent Shyambazar Division Range I Kolkata North Commissionerate And Ors
Facts
The petitioners, A.U. Exports & Anr., filed a writ petition before the High Court challenging an order of cancellation of their GST registration. The petitioners contended that the CGST authority had not provided them with the reasons for the cancellation. The CGST authority, however, submitted that reasons were reflected on the petitioner's portal and that the petitioners' reply to the show-cause notice indicated their awareness of the reasons. The show-cause notice for cancellation was dated March 22, 2023, and the order for cancellation of registration was passed on February 22, 2023, with a subsequent order dated March 2, 2023. The petitioners' reply to the show-cause notice was dated February 28, 2023.
Held
The Court noted that the petitioners' reply dated February 28, 2023, to the show-cause notice indicated their awareness of the reasons for cancellation. The Court observed that the show-cause notice for cancellation of registration dated February 22, 2023, had merged with the order of cancellation of registration dated March 2, 2023. Since the order of cancellation was an appealable order, the Court decided not to interfere with it directly. At the petitioners' request, the Court directed the appellate authority to dispose of any appeal filed by the petitioners within one month of its filing, considering the application for condonation of delay with leniency. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the CGST authority failed to provide the reasons for cancellation of GST registration to the petitioners, as contended by the petitioners? 2. Whether the petitioners were aware of the reasons for the cancellation of their GST registration, as contended by the CGST authority? Contentions of the Petitioners: The petitioners argued that no reasons were supplied by the CGST authority to them for the cancellation of their registration. They relied on documents enclosed in their supplementary affidavit to support this claim. Contentions of the CGST Authority: The CGST authority contended that reasons for cancellation were supplied to the petitioners and were reflected on the petitioners' portal. They further argued that the petitioners' reply to the show-cause notice for cancellation of registration demonstrated their awareness of the reasons for which the show-cause notice was issued.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
5 ab 19.04.2023 W.P.A. 8362 of 2023 A.U. Exports & Anr. Vs. The Superintendent, Shyambazar Division, Range-1, Kolkata North Commissionerate & Ors. Mr. D. Mukherjee Mr. Anil Kumar Dugar Mr. Rajarshi Chatterjee Mr. A. Jalan …. For the petitioners Mr. K. K. Maiti Mr. Tapan Bhanja …for the CGST authority Mr. Ayanabha Raha … … for the UOI
Supplementary affidavit filed by the learned counsel appearing for the petitioners in Court today be kept on record. Learned counsel appearing for the petitioners submits that from the documents enclosed in supplementary affidavit, it can be seen that no reasons have been supplied by the CGST authority to the petitioners. Learned counsel appearing for the CGST authority hands up the file which reflects that the reasons have been supplied to the petitioners and Mr. Maiti, learned senior counsel appearing for the CGST authority, on instruction submits that the said reasons have been shown to be reflected on the portal of the petitioners assessee and the reply made by the peti
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