M/S Battu Lal Radhay Shyam vs. Commissioner Central Goods And Service Tax Commissionerate Dehradun
Held
The Court directed the petitioner to file an application for revocation under Section 30 of the CGST Act in terms of Rule 23 of the CGST Rules within 21 days, waiving the limitation period. The petitioner was also directed to comply with other provisions of Section 30, including submitting returns for the defaulted six months and any subsequent completed months. The Court noted that if dues are found and paid, the revenue should consider the case liberally and dispose of the application within 15 days. This order was passed due to the livelihood of many persons working with the petitioner being at stake, referencing the principle that the right to livelihood stems from the right to life under Article 21 of the Constitution.
Facts
The petitioner, M/s Battu Lal Radhay Shyam, filed a writ petition challenging the cancellation of their GST registration order dated 05.05.2022 and a subsequent appellate order. The petitioner sought to quash these orders and prayed for a direction to permit them to file an application for revocation of GST cancellation under Section 30 of the CGST Act, 2017, and for the respondent to consider it in accordance with law. The petitioner stated readiness to pay all balance tax, interest, and late fees. The revenue contended that the petitioner had an alternative remedy under Section 30 of the CGST Act, subject to filing returns for the six months of default as per Rule 23 of the CGST Rules.
Key Issues
1. Whether the petitioner should be permitted to file an application for revocation of GST registration cancellation, despite the delay, considering the potential impact on their livelihood? 2. Whether the Court should direct the respondent to consider the petitioner's application for revocation of GST registration cancellation liberally? The petitioner argued that they are ready to pay all outstanding dues and that denial of GST registration affects their right to livelihood, potentially violating Article 21 of the Constitution, as highlighted in a previous Special Appeal. The revenue contended that the petitioner has an alternative remedy under Section 30 of the CGST Act, provided they comply with Rule 23 of the CGST Rules by filing the requisite returns for the six months of default.
Sections Cited
Section 30, Rule 23
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
Writ Petition No. 3187 of 2022 (M/S)
M/s Battu Lal Radhay Shyam GSTIN
……Petitioner
Versus Commissioner, CGST, Dehradun & Ors.
……Respondents
Present: Mr. Ashish Agarwal, the learned counsel for the petitioner. Mr. Imraj Singh Rautela, the learned counsel holding brief of Mr. Shobhit Saharia, the learned counsel for the respondents.
Date of hearing and order: 12.12.2022
Sri Sanjaya Kumar Mishra, J.
By filing this writ application, the petitioner has prayed for the following reliefs: “i). Issue a writ, order or direction, in the nature of certiorari calling the records of the case and quash the cancellation of GST registration order dated 05.05.2022 (Annexure No. 1 ot W.P.) as petitioner is ready to paid all the balance tax, interest on it and late fee if any.
ii) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the order in appeal (Annexure No. 2) passed by respondent no. 3. iii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an applica
The judgment continues below.
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