M/S Raman Metal Works vs. Suerintendent Central GST Ambala

Facts

The petitioner, M/s Raman Metal Works, filed a writ petition before the Punjab and Haryana High Court challenging an order dated 6.10.2021, passed by the Superintendent Central GST Ambala. This order cancelled the petitioner's Registration Certificate. The petitioner contended that the order was passed without considering documents submitted by them and without allowing their request for cross-examination. The respondent is the Superintendent Central GST Ambala.

Held

The Court noted that the impugned order, which cancelled the petitioner's Registration Certificate, is appealable. The learned counsel for the petitioner fairly conceded this fact. Consequently, the Court found no reason to entertain the writ petition. The petition was dismissed as withdrawn, with liberty granted to the petitioner to file an appeal before the appropriate Appellate Authority. No specific findings were made on the merits of the cancellation order or the procedural arguments raised by the petitioner, as the matter was decided on the basis of the availability of an alternative statutory remedy.

Key Issues

1. Whether the impugned order dated 6.10.2021 cancelling the Registration Certificate is appealable under the GST law? Petitioner's contention: The petitioner argued that the order was passed without proper consideration of their submissions and without granting an opportunity for cross-examination, implying a procedural flaw that might warrant a writ. However, the counsel for the petitioner fairly conceded that the order is appealable. Respondent's contention: The respondent, through the Court's query, implicitly relied on the statutory appeal mechanism available against such orders.