M/S Royal Tourism And Caterer PVT. LTD. vs. Union Of INDIA & Ors.

Held

The Court held that the Petitioner has an alternative statutory remedy of appeal before the GST Appellate Tribunal (GSTAT) against the Order-in-Appeal passed by the Appellate Authority. The Court noted the Petitioner's prayer for revocation of the order cancelling its GST registration. It was also brought to the Court's attention that the Petitioner's GST registration had been cancelled twice previously, and on the second occasion, a revocation application was allowed despite being filed late. In the present instance, the Petitioner filed a statutory appeal before the Appellate Authority with a delay of 637 days, leading to its dismissal. Considering these facts and the availability of the GSTAT remedy, the Court disposed of the writ petition, granting the Petitioner liberty to avail the remedy of appeal before the GSTAT if so advised. No specific issue regarding the merits of the GST registration cancellation or the delay was decided by the High Court.

Facts

The Petitioner, M/s Royal Tourism and Caterer Pvt. Ltd., filed a writ petition before the Delhi High Court challenging an Order-in-Appeal passed by the Appellate Authority. The Petitioner sought revocation of an order cancelling its GST registration. The Respondent informed the Court that the Petitioner's GST registration had been cancelled on two prior occasions for defaults. On the second occasion, a revocation application was allowed despite being filed late. In the present case, the Petitioner filed a statutory appeal before the Appellate Authority after a delay of 637 days, which was dismissed by the Appellate Authority. The Court noted that the Petitioner has an alternative statutory remedy of appeal before the GST Appellate Tribunal (GSTAT).

Key Issues

1. Whether the Petitioner has an alternative statutory remedy available against the order passed by the Appellate Authority, considering the provisions for appeal to the GST Appellate Tribunal (GSTAT)? Petitioner's Argument: The Petitioner approached the High Court by way of a writ petition, implying a challenge to the order of the Appellate Authority. The specific arguments made by the Petitioner are not detailed in the judgment, beyond the prayer for revocation of the GST registration cancellation. Revenue's Argument: The Respondent (Union of India & Ors.) brought to the Court's notice that an alternative statutory remedy of appeal to the GSTAT is available to the Petitioner against the Order-in-Appeal passed by the Appellate Authority. The Respondent also highlighted the Petitioner's past conduct regarding GST registration cancellations and delayed filings.