Pankaj Kumar Jaiswara vs. Union Of INDIA And Ors.
Held
The Court held that the CGST authority had not yet considered and disposed of the petitioner's application for revocation of cancellation of his GST registration. The Court directed the respondent no. 3/CGST authority to consider and dispose of the petitioner's application, filed on February 15, 2022, within four weeks from the date of communication of the order. This disposal must be in accordance with the law, after providing an opportunity of hearing to the petitioner or his authorized representative, and by passing a reasoned and speaking order. The Court did not decide on the merits of the application itself, but rather on the procedural delay.
Facts
The petitioner, Pankaj Kumar Jaiswara, filed a writ petition before the High Court challenging the inaction of the respondent CGST authority regarding his application for revocation of cancellation of his GST registration. The petitioner submitted this application on February 15, 2022. The respondent Union of India was represented, but no other respondents appeared despite service. The core issue is the delay in processing the petitioner's application for the restoration of his GST registration.
Key Issues
1. Whether the CGST authority has unduly delayed the consideration and disposal of the petitioner's application for revocation of cancellation of his GST registration, thereby violating principles of natural justice and statutory timelines? (Mixed question of law and fact, potentially touching upon Section 29 of the CGST Act and relevant rules). Petitioner's Contention: The petitioner argued that the CGST authority has failed to act upon his application dated February 15, 2022, for revocation of cancellation of his GST registration, causing prejudice. The petitioner sought a direction for expeditious disposal of his application. Revenue's Contention: The respondent Union of India was present and heard. No specific arguments or contentions were recorded in the judgment for the revenue regarding the merits of the petitioner's application or the delay. The judgment notes the presence of the learned advocate for the Union of India but does not detail their submissions.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
2022. p.b. Sl. No.
W.P.A. 8386 of 2022 Pankaj Kumar Jaiswara Vs. Union of India & Ors. Ms. Sweta Mukherjee. ……..for the petitioner. Mr. Riohav Kumar Thakur. ………for the UOI. The affidavit of service filed in Court today be kept with the record. Learned advocate for the respondent Union of India is present. No other respondents are present in spite of service of notice and petition upon them. Main grievance of the petitioner in this writ petition is against the action of the respondent CGST authority sitting over the petitioner’s application dated 15th February, 2022 for revocation of cancellation of his registration. Considering the submission of the parties, this writ petition being WPA 8386 of 2022 is disposed of by directing the respondent no.3/CGST authority concerned to consider and dispose of the aforesaid application of the petitioner for revocation of his registration being Annexure P-3 to the writ petition, within four weeks from the date of communication of this order in accordance with law and by passing a reasoned and speaking order after giving an 2 opportunity of hearing to the petitioner or his authorized representatives. With this
The judgment continues below.
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