Sarvshree Sadguru Construction Company Through Its Proprietor Indramani Tiwari vs. Union Of INDIA , Through Ministry Of Finance, New Delhi Through Its Secretary And 4 Others
Held
The Court held that the Central Goods and Services Tax (Removal of Difficulties) Order, 2020, issued under Section 172 of the Act, was applicable. This Order clarified that for calculating the thirty-day period for filing an application for revocation of cancellation of registration under Section 30(1) of the Act, where the cancellation order was passed up to 12th June 2020, the later of two dates would be considered: the date of service of the cancellation order or 31st August 2020. Since the petitioner's revocation application was filed within this extended period as per the Removal of Difficulties Order, the previous rejections were deemed incorrect. Consequently, the orders dated 13.11.2019 (Assistant Commissioner) and 17.12.2019 (Additional Commissioner, Appeal) were set aside. The Court directed that the petitioner's application for revocation of cancellation, filed on 24.10.2019, be decided afresh in accordance with law within 15 days from the production of the order.
Facts
The petitioner, M/s Sarvshree Sadguru Construction Company, had its GST registration cancelled by the Assessing Authority on 24.12.2018 under Section 29(2)(c) of the Goods and Services Tax Act, 2017. The petitioner applied for revocation of this cancellation on 24.10.2019. This application was rejected on 13.11.2019. Subsequently, the petitioner filed a First Appeal, which was dismissed on 17.12.2019. Due to the absence of a Tribunal, the petitioner filed a writ petition before the High Court challenging the orders of the Assessing Authority and the First Appellate Authority. The dispute revolves around the timeliness of the revocation application in light of a subsequent Removal of Difficulties Order.
Key Issues
1. Whether the order of cancellation of registration dated 24.12.2018 and the subsequent rejection of the revocation application dated 13.11.2019, as upheld by the First Appellate Authority's order dated 17.12.2019, are sustainable in view of the Central Goods and Services Tax (Removal of Difficulties) Order, 2020? Petitioner's Contention: The petitioner argued that the orders of the Assessing Authority and the First Appellate Court could not be sustained in light of the Central Goods and Services Tax (Removal of Difficulties) Order, 2020, issued under Section 172 of the Act. They relied on the Gazette Notification dated 25.06.2020, which provided for a revised calculation of the period for filing revocation applications. Respondent's Contention: The learned Standing Counsel did not dispute the Gazette Notification.
Sections Cited
Section 29(2)(c), Section 107, Section 172, Section 30(1), Section 169(1)(c), Section 169(1)(d)
AI-generated summary — verify with the full judgment below
Court No. - 70 Case :- WRIT TAX No. - 266 of 2020 Petitioner :- M/S Sarvshree Sadguru Construction Company Through Its Proprietor Indramani Tiwari Respondent :- Union Of India , Through Ministry Of Finance, New Delhi Through Its Secretary And 4 Others Counsel for Petitioner :- Rang Nath Pandey,Satyendra Narayan Singh Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,C.S.C.
Hon'ble Siddhartha Varma,J.
The defects reported by Stamp Reporter are being ignored at the moment. Learned counsel for the petitioner may remove the defects as and when Covid-19 infection subsides.
The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 24.12.2018 under Section 29(2)(c) of the Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act), the petitioner filed an application on 24.10.2019 for the revocation of the cancellation order.
When, however, the application was rejected on 13.11.2019, the petitioner filed a First Appeal under Section 107 of the Act. Upon the dismissal of the First Appeal on 17.12.2019, in the absence of Tribunal, the instant writ petition was filed.
The contention of the learned counsel
The judgment continues below.
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