Saroja Chikoti vs. The Superintendent (Central Tax)
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The petitioner, Saroja Chikoti, filed a writ petition challenging an order dated 01.01.2021 passed by the Superintendent (Central Tax), Saroornagar - 1, cancelling her GST registration. The petitioner sought to declare this order illegal, unjustified, and violative of natural justice, and requested its setting aside and revocation of the cancellation. The petition was filed under Article 226 of the Constitution of India. The petitioner also sought interim directions to activate her registration during the pendency of the writ petition. The respondents were the Superintendent (Central Tax) and the Union of India.
Held
The Court noted that the petitioner had placed before it a notification dated 31.03.2023 issued by the Central Board of Indirect Taxes and Customs. This notification provided a special procedure for registered persons whose registration was cancelled under clause (b) or (c) of sub-section (2) of Section 29 of the CGST Act, 2017, on or before 31st December 2022, and who had failed to apply for revocation within the time specified in Section 30 of the Act. The notification allowed such persons to apply for revocation up to 30th June 2023, provided they furnished due returns and paid any amounts due towards tax, interest, penalty, and late fees. The Court held that in view of this notification, it would be open for the petitioner to apply for revocation of her GST registration. The Court directed the first respondent to take necessary action in terms of the aforesaid notification. The petitioner was also directed to file the due returns in terms of the notification. The writ petition was disposed of with these directions.
Key Issues
1. Whether the order dated 01.01.2021 passed by the Superintendent (Central Tax) cancelling the petitioner's GST registration is illegal, unjustified, and violative of the principles of natural justice, as contended by the petitioner. The petitioner argued that the cancellation order was illegal and unjustified and violated the principles of natural justice. The petitioner relied on a notification dated 31.03.2023 issued by the Central Board of Indirect Taxes and Customs, which provided a special procedure for revocation of cancelled GST registrations. The respondents did not record any specific arguments in the judgment.
Sections Cited
Section 29, Section 30, Section 148, Section 107
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Cause title — parties, addresses and appearances
The Court made the following: ORDER I I
THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN THE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION No.9176 of 2023 ORDER: eer the Hon'bte the ChirrI Justice Uiat Bhusan) Heard Mr. B.Srinivas, learned counsel for the petitioner and Mr. Dominic Fernandes, learned counsel for respondent No.
We have also heard Mr. Gadi Praveen Kumar, learned Deputy Solicitol Genera1 of India for respondent No.2. 2. This writ petition has been filed assailing the order dated 01.01.2021 passed by respondent No.1 cancelling the Goods and Services Tax (GST) registration of the petitioner.
In the hearing today, learned counsel for the petitioner has placed before the Court a copy of notification AND l dated 31.03.2023 issued bv the Central Board of Indirect Taxes and Customs which reads as follows: G.S.R. 246(El - ln exercise of the powers conl'erred by section 148 of the Central Goods and Services Tax Act, 2Ol7 (12 of 20171 (hereinafter referred to as the said Act), the Central Government, on the recommendalions of the Council, here-oy notifies tJlat the registered person, whose registration has been cancclled under clause (b) or clause (c) of sub-section (2) o[ section 29 of the said Act on or before the 31$ day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 3O of the said Act as the class of registered persons who shali follow the following special procedure in respect of revocation of cancellation of such registration, namely- (a) the registered person may apply for revocation of cancellation of such registration upto the 3Os day of June,2O23; (b) the application for revocation shall be Iiled only after furnishing the returns due upto the effective date of ca;rcellation of registration and after payment of any amount due as tax, in terms of such returns, along with any arnount payable towards interest, penalty and late fee in respect of the such returns;
(c) no further extension of time period for hling application for revocation of cancellation of registration shall be available in such cases. Explanation: For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specilied under sub- section (1) of section 30 of the said Act.
In view of the aforesaid notification, it will be open to the petitioner to apply for revocation of cancellation of GST registration whereafter respondent No. i shall do the needful in terms of the aforesaid notification. In the meanwhiie, petitioner sha1l lile the due returns in terms ol the aforesaid notification.
This disposes of the writ petition. I I
l Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs. P. PADMANABHA REDOY ASSISTANT REGISTRAR / SECTIONI/OFFICER To, //// 1 . The Superintendent (Central Tax), Saroornagar - 1 , Nagole, Hyderabad.
The Secretary, Ministry of Finance, The Union of lndia, North Block, New Delhi-1 10 001
One CC to SRI B SRINIVAS, Advocate [OPUC]
One CC to Mr. DOMINIC FERNANDES, Advocate [OPUC] 5 One CC to Sri GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL oF rNDIA toPUCI 6, Two CD Copies BN GJP r\\P
HIGH COURT DATED:0610412023 s \t= a> t\ o .-.2 ii J i', t) ORDER WP.No.9176 ot 2023 DISPOSING OF THE WRIT PETITTON WITHOUT GOSTS u+q*6W I I
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.