Poonam Jaiswal vs. The Superintendent, Rasnge-Ii, Shibpur Division And Ors.
Held
The Court held that the respondent CGST authority had not acted upon the petitioner's application for revocation of cancellation of registration. The Court found that the petitioner's application dated 12th February, 2021, had not been considered and disposed of by the respondent authority. The reasoning was based on the submissions of the parties, indicating a lack of action from the revenue side. The ratio decidendi is that High Courts can direct statutory authorities to consider and dispose of pending applications within a stipulated time when there is inaction. The operative direction was to direct the Assistant Commissioner, Shibpur Division/respondent no.2, to consider and dispose of the petitioner's application dated 12th February, 2022, in accordance with law, by passing a reasoned and speaking order, and after providing an opportunity of hearing to the petitioner, within four weeks from the date of communication of the order.
Facts
The petitioner, Ms. Poonam Jaiswal, Proprietress of M/s. Sushil Steels, filed a writ petition before the High Court. The petitioner was aggrieved by the inaction of the respondent CGST authority in considering and disposing of her application dated 12th February, 2021. This application sought the revocation of the order cancelling the petitioner's GST registration. The petitioner contended that the respondent authority was not acting on her application. The writ petition was filed seeking a direction for the disposal of this application.
Key Issues
1. Whether the respondent CGST authority has failed to discharge its statutory duty by not considering and disposing of the petitioner's application for revocation of cancellation of registration within a reasonable time, as contemplated under the Goods and Services Tax Act, 2017 and relevant rules? The petitioner argued that the respondent authority's inaction amounted to a failure to perform its statutory obligation. The petitioner relied on the principle that authorities should act diligently and dispose of applications promptly. The revenue or State's contentions were not recorded in the judgment.
Sections Cited
Not explicitly mentioned in the provided text, but implied to be related to the process of cancellation and revocation of GST registration.
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2022. p.b. Sl. No.
W.P.A. 18197 of 2022 Ms. Poonam Jaiswal, Proprietress Of M/s. Sushil Steels. Vs. The Superintendent, Range-II, Shibpur Division & Ors. Mr. Shobhantanu Bhattacharyya, Mr. Uttam Baidya. ……..for the petitioner. Mr. Vipul Kundalia, Mr. Abhradip Maity ……..for the CGST authority. Ms. Hasi Saha. ……..for the respondent no.
Heard learned advocates appearing for the parties. This writ petition has been filed by the petitioner being aggrieved by inaction on the part of the respondent CGST authority in considering and disposing of its application dated 12th February, 2021 being annexure P-1 to the supplementary affidavit making prayer for revoking of the order of cancellation of petitioner’s registration and the action of the respondent authority concerned sitting over its aforesaid application. Considering the submission of the parties, this writ petition being WPA 18197 of 2022 is disposed of by directing the Assistant Commissioner, Shibpur Division/ respondent no.2 to consider and dispose of the aforesaid application of the petitioner dated 12th February, 2022 in accordance with law and by passing a reasoned and 2 speaking order and after givin
The judgment continues below.
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