Tematha Cable Network And Anr. vs. Union Of INDIA And Ors.
Facts
The petitioners, Tematha Cable Network & Anr., filed a writ petition challenging the cancellation of their GST registration by an order dated 21st February, 2022. The respondents are the Union of India and CGST & CX authorities. The High Court, by an earlier order dated 2nd March, 2023, directed the CGST Authority's advocate to ascertain if any revenue was due from the petitioners for the restoration of their registration. The advocate, on instructions, submitted that no revenue was due.
Held
The Court held that since the respondent CGST Authority, on instructions, submitted that no revenue was due from the petitioners for the restoration of their registration, the impugned order of cancellation of registration dated 21st February, 2022, was to be set aside. The Court directed the concerned respondent authority to restore the registration of the petitioners and open the portal within three days from the date of communication of the order. The ratio decidendi is that if no revenue is due for the restoration of registration, the cancellation order is unsustainable and registration should be restored.
Key Issues
1. Whether the cancellation of the petitioners' GST registration was justified, considering the submission that no revenue was due from them for its restoration? (Question of law) Petitioner's Contention: The petitioner sought the quashing of the impugned order of cancellation and restoration of their registration. Revenue's Contention: The respondent CGST Authority, through its counsel, submitted on instructions that there was no revenue due from the petitioners for the restoration of their registration.
AI-generated summary — verify with the full judgment below
2023 ks WPA 4078 of 2023 sl. 17 Tematha Cable Network & Anr.
Vs Union of India & Ors.
Mr. Pratik Majumder, Mr. Abul Mullick … For the Petitioner.
Mr. Bhaskar Prosad Banerjee, Mr. Tapan Bhanja … For the Respondents/CGST & CX.
Heard learned Advocates appearing for the parties.
By the earlier order of this court dated 2nd March, 2023, Mr. Banerjee, learned Advocate representing the CGST Authority was asked to take instructions from the department as to whether any revenue due is there, which is required to be paid by the petitioners for restoration of its registration and pursuant to such order, Mr. Banerjee on instructions submits that there is no revenue due and considering such submission of Mr. Banerjee I am inclined to dispose of this writ petition being WPA 4078 of 2023 by setting aside the impugned order of cancellation of the petitioners’ registration dated 21st February, 2022 and by directing the respondent authority concerned to restore the registration of the petitioners and op
The judgment continues below.
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