M/S Kamlesh Nayal Gstin vs. Commissioner State Goods And Services Tax

WPMS/425/2023HC UttarakhandGSTCNR UKHC01002398202320 February 2023Bench: HON'BLE MR. JUSTICE SHARAD KUMAR SHARMA2 pages

AI SummaryRemanded

Facts

The petitioners filed multiple writ petitions challenging orders of cancellation of their GST registration. The impugned orders were dated 24.08.2021, 18.04.2022, 10.11.2021, and 11.12.2021. The petitioners' counsel argued that under the CGST Act, 2017, they have a remedy to file an application for revocation of cancellation of registration under Section 30 of the Act. However, the statutory period for filing such an application is 30 days, and the petitioners had not yet filed it, raising a potential issue of limitation.

Held

The Court, without delving into the merits of the cancellation orders, disposed of the writ petitions by granting liberty to the petitioners to file an appropriate revocation application under Section 30 of the CGST Act, 2017. The Court directed that such an application should be filed before the competent authority within two weeks from the date of receipt of the certified copy of the order. The competent authority was then directed to consider the application in accordance with law and in light of the provisions of Section 29 of the Limitation Act. If the application is filed within the stipulated two weeks, the competent authority is to decide it on its merits within six weeks thereafter. No specific issue was left undecided, as the court provided a procedural path forward.

Key Issues

1. Whether the petitioners can avail the remedy of filing an application for revocation of cancellation of GST registration under Section 30 of the CGST Act, 2017, despite the expiry of the statutory 30-day period? Petitioner's Contention: The petitioners argued that Section 30 of the CGST Act, 2017, provides a remedy for revocation of cancelled registration. They acknowledged the 30-day limitation period but sought to pursue this remedy. Revenue/State's Contention: The judgment does not record any specific arguments from the revenue or state counsel regarding the issues raised by the petitioner. The court proceeded to dispose of the petitions based on the petitioner's submission.

Sections Cited

Section 30, Section 29

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Cause title — parties, addresses and appearances

SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS WPMS No.387 of 2023 With WPMS No.425 of 2023, WPMS No.426 of 2023 & WPMS No.427 of 2023 Hon’ble Sharad Kumar Sharma, J. Mr. Tarun Pande and Mr. Ashish Agarwal, learned counsel for the petitioner. Mr. Tarun Lakhera, learned Standing Counsel for the State. The petitioners in these writ-petitions

has put a challenge to the respective order of cancellation of their GST registration by the impugned orders dated 24.08.2021, 18.04.2022, 10.11.2021 and 11.12.2021. The argument of the learned counsel for the petitioner is, that as per the CGST Act of 2017, as against the cancellation of the registration they have remedy of invoking Section 30 of the Act for filing an application seeking revocation of the cancellation of the registration.

Though the period provided therein is 30 days for preferring an application seeking revocation of cancellation of registration.

The petitioner has yet to file the same and the limitation may be one of the aspect which may create an embargo

The judgment continues below.

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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.