2023 (2) TMI 1192 - HC - GST

Maintainability of petition - availability of alternative remedy - opportunity of a personal hearing not provided - principles of natural justice - HELD THAT - This Court does not consider it apposite to entertain the present petition as the petitioner has already availed the alternate remedies in respect of cancellation of his GST registration. The concerned appellate authority Additional Commissioner, CGST (Appeals-I) is requested to dispose of the petitioner s appeal as expeditiously as possible and, preferably, within a period of two weeks from the date of personal hearing, after considering the petitioner s contentions - petition disposed off.

Summary

Issues:
1. Impugning the order cancelling GST registration.
2. Rejection of the application for revoking the cancellation order.
3. Delay in considering the appeal under Section 107 of the GST Act.

Analysis:

1. The petitioner challenged the order cancelling their GST registration dated 06.06.2022. Subsequently, their application to revoke this cancellation, dated 04.08.2022, was also rejected. The petitioner sought relief by filing an appeal under Section 107 of the Central/Delhi Goods and Service Tax Act, 2017. The petitioner expressed dissatisfaction with the delay in the appeal process despite sending multiple reminders.

2. The Court noted that the petitioner had received a notice on 07.02.2023 for a personal hearing regarding the cancellation of GST registration. Considering this development, the Court deemed it inappropriate to continue entertaining the petition since the petitioner had already pursued alternative remedies concerning the registration cancellation. The Court emphasized the importance of exhausting available remedies before seeking judicial intervention.

3. The Court directed the concerned appellate authority, the Additional Commissioner, CGST (Appeals-I), to promptly address the petitioner's appeal and ideally resolve it within two weeks from the scheduled personal hearing dates. By emphasizing the need for expeditious disposal of the appeal and urging the authority to consider the petitioner's submissions, the Court aimed to ensure a timely resolution of the matter. Ultimately, the petition was disposed of based on the aforementioned directives for the appellate authority to handle the appeal efficiently.