M/S Bhikki Brick Field vs. State Of U.P. And Another

Held

The Court held that the petitioner has an available statutory remedy under Section 30 of the Uttar Pradesh GST/CGST Act, 2017, to file an application for revocation of the cancellation of its registration before the Assistant Commissioner, State Tax Sector-5, Muzaffar Nagar. The Court directed that if the petitioner files such an application within 30 days from the date of the order, the Assistant Commissioner shall decide the application on merits within three weeks from the date of its filing. The writ petition was disposed of with these directions. The Court did not decide the merits of the cancellation order itself, but rather guided the petitioner to the appropriate statutory recourse.

Facts

The petitioner, M/S Bhikki Brick Field, filed a writ petition challenging an order dated July 25, 2023, passed by the Assistant Commissioner, State Tax Sector-5, Muzaffar Nagar, which cancelled the petitioner's GST registration. The petitioner sought relief from the High Court against this cancellation order. The case was heard by a Division Bench of the Allahabad High Court.

Key Issues

1. Whether the petitioner has an alternative statutory remedy against the order cancelling its GST registration? Petitioner's contention: The petitioner approached the High Court by way of a writ petition, implying a challenge to the order of cancellation. No specific arguments were recorded for the petitioner regarding the existence or non-existence of an alternative remedy. Respondent's contention: The respondent argued that the petitioner has a statutory remedy available under Section 30 of the Uttar Pradesh GST/CGST Act, 2017, for revocation of the cancellation of registration. The respondent's counsel implicitly relied on this provision to suggest that the writ petition was not maintainable or premature.