M/S Unique Industrial Enterprises PVT. LTD. And Another vs. The Principal Commissioner, Central Goods And Service Tax And 3 Others
Original PDF →Facts
The petitioner, M/s Unique Industrial Enterprises Pvt. Ltd. and another, challenged the cancellation of their GST registration certificate. They sought provisional restoration of the registration to facilitate export-import activities. The petitioner had filed an appeal under Section 107(1) of the Goods and Services Tax Act, 2017, against the cancellation order dated April 5, 2022, which was pending before respondent no. 3. The petitioner's counsel submitted that no date had been fixed for the appeal hearing and requested a direction for the respondent to decide the application for provisional restoration of the GST certificate in a time-bound manner.
Held
The Court disposed of the writ petition without entering into the merits of the case. It held that the prayer for provisional restoration of the GST registration certificate is subject to the outcome of the pending appeal filed under Section 107(1) of the GST Act. The Court directed the appellate authority (respondent no. 3) to decide the petitioner's application for provisional restoration of the GST certificate, if moved, strictly in accordance with law, by passing a reasoned and speaking order, preferably within one month from the date of receipt of the order. The Court stated that the interim relief sought by the petitioner would be considered in the pending appeal.
Key Issues
1. Whether the High Court, in its writ jurisdiction, can direct the provisional restoration of a GST registration certificate when an appeal against the cancellation order is pending before the appellate authority? Petitioner's contention: The petitioner argued that due to the pending appeal, they are unable to conduct export-import activities and therefore, sought a direction for provisional restoration of their GST registration. They also sought a time-bound decision on their application for restoration by the appellate authority. Respondent's contention: The respondents did not explicitly present arguments on the merits of provisional restoration in the judgment. However, the Court noted that any plea for restoration of the GST registration certificate provisionally could only be raised in the pending appeal.
Sections Cited
Section 107(1)
AI-generated summary — verify with the full judgment below
Court No. - 32 Case :- WRIT TAX No. - 853 of 2022 Petitioner :- M/S Unique Industrial Enterprises Pvt. Ltd. And Another Respondent :- The Principal Commissioner, Central Goods And Service Tax And 3 Others Counsel for Petitioner :- Vikrant Rana Counsel for Respondent :- Gaurav Mahajan,Parv Agarwal Hon'ble Mrs. Sunita Agarwal,J. Hon'ble Vikram D. Chauhan,J. Sri Parv Agarwal, learned counsel has put in appearance on behalf of the respondents. The petitioner herein seeks to challenge the order of cancellation of GST registration certificate of the company and seeks for restoration of the GST registration provisionally to enable the company to perform export import activities. It is an admitted fact that the petitioner has filed an appeal under Section 107 (1) of the Goods and Service Tax Act, 2017 which is against the order of cancellation of the registration dated 5.4.2022 and is pending before respondent no.
The prayer for restoration of the GST certificate, therefore, would be subject to the result of the pending appeal. Any plea for restoration of the GST registration certificate provisionally can only be raised in the pending appeal. At this stage, it is submitted by the learned counsel for the petitioner that no date has been fixed by the respondent no. 3 in the pending appeal and as such, a direction be given to the respondent to decide the application for restoration of the GST certificate, provisionally, in a time bound manner. Noticing the said submissions, without entering into the merits of the case, the writ petition is being disposed of with the observation that, in case, the petitioner has moved an application for restoration of the GST certificate provisionally, to enable him to carryout export import activities, the appellate authority namely respondent no. 3 shall decide the said application, strictly in accordance with law, by passing a reasoned and speaking order, preferably within a period of one month from the date of receipt of the copy of this order. The interim relief sought by the petitioner shall be considered in the pending appeal. Order Date :- 28.6.2022 VMA ARORA Date: 2022.06.29 17:16:08 IST Reason: Location: High Court of Judicature at Allahabad
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.