Shree Nathji Ornament vs. State Of U.P. And 2 Others
Held
The Court acknowledged the petitioner's submission regarding the extension of the limitation period provided by Notification No. 34/2021-Central Tax dated August 29, 2021. This notification extended the time limit for filing applications for revocation of cancellation of registration for those applications that fell within the period from March 1, 2020, to August 31, 2021, up to September 30, 2021. The Court, on consent of the parties, directed that the petitioner could file a fresh application under Section 30 of the Act before the Assistant Commissioner, Commercial Tax, Mathura, in terms of the aforementioned notification. The Assistant Commissioner was directed to consider and decide this fresh application on its merits, by a reasoned and speaking order, without being influenced by the observations made in the appellate order dated July 26, 2021. The appellate order was clarified to abide by the decision of the Assistant Commissioner on the fresh application. No issue was expressly left undecided.
Facts
The petitioner, Shree Nathji Ornament, a GST-registered entity, received a notice for cancellation of registration from the Assistant Commissioner, Commercial Tax, Mathura, under Rule 22(1) of the GST Rules for non-filing of returns for six months, violating Section 29(2)(c) of the Act. Consequently, their registration was cancelled ex parte on January 14, 2021. The petitioner's application for revocation of cancellation, filed under Section 30 of the Act, was rejected by the assessing officer on April 16, 2021, on grounds of limitation. An appeal against this rejection to the Additional Commissioner (Appeals) was also dismissed on July 26, 2021, upholding the assessing authority's order.
Key Issues
1. Whether the petitioner's application for revocation of GST registration cancellation, rejected on grounds of limitation, can be considered in light of the subsequent extension of the limitation period provided by Notification No. 34/2021-Central Tax dated August 29, 2021? Petitioner's contention: The petitioner argued that the order rejecting their revocation application was based on an extraneous ground and that the subsequent notification from the Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, extended the period of limitation for filing such applications. They submitted that if an application for revocation falls within the period from March 1, 2020, to August 31, 2021, the time limit is extended to September 30, 2021. They sought to file a fresh application under this notification. Respondent's contention: The learned Standing Counsel for the respondents agreed that in the event a fresh application is filed under Section 30 of the Act pursuant to the notification dated August 29, 2021, the assessing authority shall consider and decide the application on its merits without being influenced by the impugned appellate order.
Sections Cited
Section 29(2)(c), Section 30, Rule 22(1)
AI-generated summary — verify with the full judgment below
Court No. - 2 Case :- WRIT TAX No. - 710 of 2021 Petitioner :- Shree Nathji Ornament Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C.
Hon'ble Suneet Kumar,J.
Heard learned counsel for the parties.
Petitioner is duly registered under the Goods and Services Tax Act, 2017 (for short 'Act'). Petitioner was subjected to notice for cancellation of registration issued by the third respondent, Assistant Commissioner, Commercial Tax, Sector 4, Mathura, under Rule 22(1) of the Goods and Services Tax (GST Rules) for not filing returns for a continuous period of six months being in violation of section 29(2)(c) of the Act.
Pursuant thereof, by an ex parte order dated 14.01.2021, the registration certificate of the petitioner w.e.f. 14.01.2021, came to be cancelled. Petitioner preferred an application under section 30 of the Act, before the third respondent, assessing officer, for revoking the cancellation of registration. The application came to be rejected on the ground of limitation on 16.04.2021. Aggrieved, petitioner preferred an appeal before the second respondent, Additional Commissioner, Grade-2 (Appeals), Commercial T
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