Sherap Monpa vs. The Principal Commissioner Of Central Goods And Service Tax And 3 Ors (E)
Original PDF →Facts
The petitioner, M/s. S.R. Enterprise, a proprietorship concern, had its GST registration cancelled by the Assistant Commissioner of Central Goods and Service Tax on 04/10/2019, due to non-filing of GST returns for six months. The petitioner appealed this cancellation to the Joint Commissioner (Appeals), who dismissed the appeal on 02/11/2021, holding it to be barred by time. The petitioner then filed a writ petition before the Gauhati High Court, arguing that the cancellation of registration would cause serious prejudice. The petitioner relied on previous orders of the High Court in similar cases.
Held
The Court held that the writ petition should be disposed of in line with previous orders passed in similar cases. The Court directed that the cancellation of the petitioner's GST registration be revoked. This revocation is contingent upon the petitioner fulfilling certain conditions within a stipulated timeframe. Specifically, the Superintendent of Central Goods and Service Tax (respondent no. 4) is to inform the petitioner of any outstanding statutory dues within 10 days. Upon receiving this information, the petitioner must file their GST return and deposit all outstanding statutory dues. Immediately after these actions are completed, the order cancelling the GST registration will be revoked. The Court noted that both parties had agreed to this course of action. No issue was expressly left undecided.
Key Issues
1. Whether the cancellation of GST registration should be revoked, considering the prejudice caused to the petitioner? (Question of law and fact, concerning the impact of GST registration cancellation). Petitioner's Contention: The petitioner argued that the cancellation of GST registration would cause serious prejudice to their business interests. They referred to previous orders of the Gauhati High Court in similar writ petitions (WP(C) No. 6232/2022 and WP(C) No. 6429/2022) where the petitions were disposed of with specific directions to the authorities. Revenue's Contention: The learned Standing Counsel for the GST authorities stated that since similar cases had already been disposed of by the Court, they would not object to a similar order being passed in the present case.
Sections Cited
Central Goods and Service Tax Act, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Date : 30/09/2022
Heard Mr. R.S. Mishra, learned counsel for the writ petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, GST authorities appearing for the respondents. The petitioner herein is a businessman by profession and is running a proprietorship concern in the name and style M/s. S.R. Enterprise. The petitioner is an assessee under the Central Goods and Service Tax Act, 2017 and, therefore, he had a GST registration. However, due to non-filing of GST returns for a period of six months, the GST registration of the petitioner was cancelled by order dated 04/10/2019. The petitioner had preferred an appeal before the respondent no. 2, which was also dismissed by order dated 02/11/2021 on the ground that the appeal was barred by time. Mr. Mishra submits that unless the cancellation of the GST registration is revoked, the same will cause serious prejudice to the interest of the petitioner. The learned counsel for the petitioner has also referred to similar orders passed by this Court on 29/09/2022 in WP(C) No. 6232/2022 and WP(C) No. 6429/2022, wherein the writ petitions were disposed of with certain directions to the authorities. As such, similar order has been prayed for in this writ petition as well. Mr. Keyal, learned Standing Counsel, GST, submits that since the case of similarly situated petitioners have already been disposed of by this Court, he would have no objection if a similar order is passed in this case also. By the order dated 29/09/2022 passed by this Court in WP(C) No. 6232/2022 and WP(C) No. 6429/2022, writ petitions filed by the similarly situated writ petitioners were disposed of by directing that the cancellation of GST registration be revoked upon the petitioner filing return along with the Page No.# 3/3 payable GST as well as other statutory dues, in a time bound manner. Since the learned counsel for both the sides have agreed to such an order, the present writ petition is being disposed of by providing that within 10 (ten) days from today, the respondent no. 4 shall intimate the petitioner as regards the total outstanding statutory dues, if any, payable by him at this point of time so as to enable the writ petitioner to file his GST return and also make necessary deposit of the statutory dues, if any. On receipt of such information, the petitioner will file return and deposit the outstanding statutory dues. Immediately thereafter, the order of cancellation of GST registration be revoked. With the above observation, the writ petition stands disposed of.
JUDGE sukhamay Comparing Assistant
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.