Dinesh Kumar Goyal vs. Union Of INDIA And Ors.

Held

The Court allowed the writ petition. It directed the respondent No.2, the Assistant Commissioner, CGST, to consider the petitioner's application dated December 3, 2020, for revocation of the cancellation of his GST registration. The disposal was to be done in accordance with law, by passing a reasoned and speaking order. The petitioner or his authorized representative was to be given an opportunity of hearing. This decision was to be made within six weeks from the date of communication of the order. The Court did not decide on the merits of the revocation application itself, but rather on the procedural delay in its consideration.

Facts

The petitioner, Shri Dinesh Kumar Goyal, proprietor of M/s. DEC International, filed a writ petition seeking a direction upon the Assistant Commissioner, CGST, Central Excise & Services Tax, Range-V, Kolkata, to consider and dispose of his application dated December 3, 2020. This application was for the revocation of the cancellation of his GST registration. The petitioner alleged that the respondent authority had not acted upon his application. The respondents, Union of India and others, were served, but none appeared on their behalf.

Key Issues

1. Whether the Court should issue a writ of mandamus directing the respondent No.2, the Assistant Commissioner, CGST, to consider and dispose of the petitioner's application for revocation of cancellation of GST registration, filed on December 3, 2020, in accordance with law? Petitioner's Contention: The petitioner argued that the respondent No.2 was unduly delaying the consideration and disposal of his application for revocation of GST registration cancellation, which was filed on December 3, 2020. He sought a direction from the Court to compel the authority to act on his application. Revenue's Contention: No arguments were recorded for the respondents as none appeared before the Court.