M/S Goyal Fertilizers vs. Assistant Commissioner Of Central G S T And Central Excise
Held
The Court held that in view of the submissions made by both parties, justice would be met by disposing of the writ petition with a direction to Respondent No. 1. The Court directed Respondent No. 1 to decide the petitioners' application for revocation of GST registration cancellation in accordance with the law. The decision was to be taken at the earliest, preferably within a period of 90 days from the date of receipt of a copy of the order. The Court found no opposition from the respondents to the petitioners' request for an early decision.
Facts
The petitioners, M/s Goyal Fertilizers, were registered under GST and obtained a GSTIN. Their registration was cancelled by Respondent No. 1, the Assistant Commissioner of Central GST and Central Excise, Raigarh Division, on October 31, 2018, due to non-furnishing of returns. Subsequently, the petitioners filed an application for revocation of this cancellation and also paid interest as calculated by them. Despite repeated reminders and the filing of the present writ petition, no decision has been taken by the authorities on their revocation application. The petitioners sought a direction for the early consideration and decision of their application.
Key Issues
1. Whether the Court should direct Respondent No. 1 to consider and decide the petitioners' application for revocation of GST registration cancellation, considering the delay in decision-making? Petitioners' contention: The petitioners argued that they had filed an application for revocation of their cancelled GST registration and had also paid the requisite interest. They contended that despite repeated reminders, the authorities had failed to take a decision on their application, necessitating the filing of the present writ petition to seek an early disposal. Respondents' contention: The learned counsel appearing for the respondents did not oppose the limited relief sought by the petitioners for an early decision on their application.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 78 of 2020
M/s Goyal Fertilizers (A Partnership Firm Under The Relevant Provisions Of The Partnership Act) Having Its Office At Jute Mill, Road, Raigarh, (Chhattisgarh) Through Its Partner, Vikash Kumar Goyal, S/o Suresh Kumar Goyal, Aged About 38 Years, R/o 31, Kalindi Kunj, Near Kabir Chowk, Raigarh, District Raigarh Chhattisgarh
Vikash Kumar Goyal, S/o Suresh Kumar Goyal, Aged About 38 Years R/o 31, Kalindi Kunj, Near Kabir Chowk, Raigarh, District Raigarh Chhattisgarh ---- Petitioners Versus
Assistant Commissioner Of Central G S T And Central Excise Raigarh Division, Near Hotel Sagrika, Dhimrapur Chowk, Raigarh, District Raigarh Chhattisgarh
The Superintendent Of Central Tax, Near Hotel Sagrika, Dhimrapur Road, Raigarh, District Raigarh Chhattisgarh
The Principal Commissioner Of Central Tax, Central Excise, Customs And Service Tax, Central Excise Building, Tikra Para, Dhamtari Road, Raipur Chhattisgarh
Central Board Of Indirect Tax And Customs, Through The Secretary, North Block, Central Secretariat, New Delhi- 110001 ---- Respondents For Petitioners : Mr. Hari Agrawal, Advocate For Respondents : Mr. Mane
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.