2022 (10) TMI 1156 - HC - GST

Maintainability of petition - petition dismissed by the Appellate Authority only on the ground that the Petitioner did not avail the remedy under Section 30 of the CGST Act - Cancellation of registration of petitioner - HELD THAT - Petitioner may file an application either by E-mail or hand delivery within 15 days from today under Section 30 of the Central Goods and Services Tax Act 2017 before the authority/proper officer who shall construe the same as within time and dispose the application on merits expeditiously and in any case within four weeks of receiving the application. Petition disposed off.

Summary

Issues:
1. Appeal against cancellation of registration under CGST Act.
2. Failure to file application for revocation of cancellation.
3. Lack of discussion on merits by the Appellate Authority.
4. Opportunity to file application under Section 30 of the CGST Act.
5. Time limit for filing application and extension provisions under Section 30.
6. Disposal of the writ petition.

Analysis:
1. The petitioner's registration was canceled, and the appeal against the cancellation was dismissed by the Appellate Authority due to the petitioner not availing the remedy under Section 30 of the CGST Act. The appeal was maintainable, but the Authority did not discuss the merits, focusing only on the failure to file an application for revocation of the cancellation.

2. The Appellate Authority's decision was based on the petitioner's choice to file an appeal instead of an application for revocation. The court noted that the Authority should have allowed the petitioner to file an application if it deemed it necessary for revocation, rather than dismissing the appeal solely on procedural grounds without discussing the merits of the case.

3. The court observed that while the Authority had condoned the appeal's delay and heard it on merits, no decision on the merits was provided. The court highlighted the time limits for filing an application under Section 30, emphasizing the need for the Authority to consider the petitioner's application within the specified time frame and decide on the merits promptly.

4. In light of the above, the court directed the petitioner to file an application under Section 30 of the CGST Act within 15 days before the proper officer. The Authority was instructed to consider the application within the statutory limitation and make a decision on the merits expeditiously, ensuring disposal within four weeks of receiving the application.

5. The court disposed of the writ petition, emphasizing that no costs were to be imposed. The judgment underscored the importance of following the procedural requirements under the CGST Act, particularly regarding the filing of applications for revocation within the specified time frames and the need for Authorities to consider cases on their merits rather than solely on procedural grounds.