M/S Premier Timber Industries Through Its Proprietor, Mr. Amit Mohan Singh vs. State Of U.P. Through Its, Finance Secretary, Ministry Of Finance, U.P., Lucknow And 3 Others
Held
The Court held that the Central Goods and Services Tax (Removal of Difficulties) Order, 2020, which clarifies the period for filing an application for revocation of cancellation of registration, should be applied to the petitioner's case. The Court noted that the learned Standing Counsel did not dispute the Gazette Notification. Consequently, the order dated October 5, 2019, passed by the respondent no. 4 (Assessing Authority) and the order dated January 29, 2020, passed by the respondent no. 3 (First Appellate Authority) were set aside. The Court directed that the petitioner's application dated September 25, 2019, for revocation of the cancellation order dated July 3, 2019, should be decided in accordance with law within 15 days from the date of production of a copy of this order. The Court also noted that the Authority concerned may verify the correctness of the order from the Official Website of the High Court if a certified copy is not submitted. No issue was expressly left undecided.
Facts
The petitioner, M/s Premier Timber Industries, had its GST registration cancelled by the Assessing Authority on July 3, 2019, under Section 29(2)(c) of the Goods and Services Tax Act, 2017. The petitioner subsequently filed an application for revocation of this cancellation. This application was rejected on October 5, 2019. The petitioner then filed a First Appeal, which was dismissed on January 29, 2020. Due to the absence of a Tribunal, the petitioner filed the present writ petition before the High Court. The amount in dispute is not explicitly stated.
Key Issues
1. Whether the orders of the Assessing Authority and the First Appellate Authority are sustainable in light of the Central Goods and Services Tax (Removal of Difficulties) Order, 2020, issued under Section 172 of the Act? The petitioner contended that the aforementioned Removal of Difficulties Order, issued on June 25, 2020, should be applied retrospectively to their case. They argued that this order clarifies the period for filing an application for revocation of cancellation of registration, allowing for a later date of August 31, 2020, for calculation purposes, if the cancellation order was passed up to June 12, 2020. The petitioner relied on the Gazette Notification dated June 25, 2020. The respondent (State of U.P.) did not dispute the Gazette Notification.
Sections Cited
Section 29, Section 30, Section 107, Section 169, Section 172
AI-generated summary — verify with the full judgment below
Court No. - 70 Case :- WRIT TAX No. - 265 of 2020 Petitioner :- M/S Premier Timber Industries Through Its Proprietor, Mr. Amit Mohan Singh Respondent :- State Of U.P. Through Its, Finance Secretary, Ministry Of Finance, U.P., Lucknow And 3 Others Counsel for Petitioner :- Naveen Chandra Gupta,Manish Gupta Counsel for Respondent :- C.S.C.
Hon'ble Siddhartha Varma,J.
Written argument filed today be kept on record.
The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 3.7.2019. under Section 29(2)(c) of the Goods and Services Tax Act, 2017(hereinafter referred to as 'the Act), the petitioner filed an application for the revocation of the cancellation order.
When, however, the application was rejected on 5.10.2019, the petitioner filed a First Appeal under Section 107 of the Act.
Upon the dismissal of the First Appeal on 29.1.2020., in the absence of Tribunal, the instant writ petition was filed.
The contention of the learned counsel for the petitioner is that the orders of the Assessing Authority and of the First Appellate Court cannot be sustained now in view of the Central Goods and Services Act (Removal of
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.