Rishi Bawa vs. Assistant Commisioner GST And Anr.
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The petitioner, Rishi Bawa, is challenging two orders: one dated April 3, 2023, which cancelled its GST registration, and another dated September 15, 2023, which rejected its application for revocation of that cancellation. The cancellation was based on the petitioner's failure to file relevant returns and discharge liabilities before applying for revocation. The petitioner claims to have filed all returns and discharged tax liabilities along with an appeal to the appellate authority on March 13, 2024. However, the petitioner's grievance is that the appellate authority has not acknowledged or listed this appeal to date. The respondent's counsel stated that the appeal will be examined by the concerned authority, subject to due verification and without prejudice to contentions on merits.
Held
The Court noted the petitioner's grievance that despite filing an appeal on March 13, 2024, the appellate authority had failed to acknowledge or list it. In light of this, the respondent's counsel made a statement that the appeal would be duly examined by the concerned authority, subject to due verification and without prejudice to contentions on merits, and further steps would be taken in accordance with law and with due expedition. The Court recorded and accepted this statement. The writ petition was disposed of in terms of this statement. The Court did not decide the merits of the cancellation or revocation orders themselves, but rather directed the appellate authority to examine the pending appeal.
Key Issues
1. Whether the rejection of the petitioner's application for revocation of GST registration cancellation was justified, considering the petitioner's subsequent actions and the appellate authority's inaction? (Mixed question of law and fact, concerning Rule 23 of the Central Goods and Services Tax Rules, 2017). Petitioner's contentions: The petitioner argues that all returns have been submitted, and all tax liabilities discharged. They further contend that an appeal was duly filed on the online portal on March 13, 2024, but the appellate authority has failed to acknowledge or list it, leading to a grievance regarding the inaction of the appellate authority. Revenue/State's contentions: The respondent's counsel stated that the appeal shall be duly examined by the concerned authority, subject to due verification and with all contentions on merits being kept open. Further steps will be taken in accordance with law and with due expedition.
Sections Cited
Rule 23
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Cause title — parties, addresses and appearances
O R D E R %
2024
The petitioner is aggrieved by the order dated 3 April 2023 in terms of which its Goods and Services Tax [“GST”] registration was cancelled as well as the order dated 15 September 2023 by which its application for revocation of cancellation of its GST registration has come to be rejected.
The record would reflect that the petitioner had failed to produce and file the relevant returns as well as discharge its liability prior to making the application for revocation of cancellation of its GST registration.
It is the aforesaid which appears to have weighed upon the Authority while rejecting the application referable to Rule 23 of the Central Goods and Services Tax Rules, 2017. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 22:41:36
The petitioner, however, contends that all returns had been duly submitted alongwith the appeal which was preferred before the appellate authority and all tax liabilities had also been duly discharged. It is however, its grievance that although that appeal had been duly filed on the online portal on 13 March 2024, the appellate authority has failed to acknowledge the appeal and the same has not been listed till date.
In view of the aforesaid facts, learned counsel appearing for the respondent states that subject to due verification and all contentions on merits being kept open, the appeal shall be duly examined by the concerned authority and further steps will be taken in accordance with law and with due expedition. The statement so made is recorded and accepted.
The writ petition is disposed of in aforesaid terms. YASHWANT VARMA, J RAVINDER DUDEJA, J OCTOBER 14, 2024 sk This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 22:41:36
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.