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2020 (9) TMI 979 - HC - GSTRevocation of cancellation of registration - filing of return with part payment of tax or with outstanding tax liability - manual filing of GSTR 3B till August 2020 and from September 2020 onwards electronically - permission of payment of GST liabilities in accordance with the undertaking attached - HELD THAT - It appears from the materials on record that the GST registration of the writ applicant has been cancelled for failure to file appropriate returns. We take notice of the fact that entire issue has been brought to the notice of the Commissioner of SGST by way of representation dated 26th August 2020 addressed to the Commissioner, SGST, Ahmedabad. In the said representation, the request is two-fold; first to revoke the cancellation of registration as according to the writ applicant, it is causing unnecessary hardship in the current situation of slowdown and secondly to permit the writ applicant manual filing of the GSTR 3B. This writ application is disposed off with a direction to the Commissioner, SGST, Ahmedabad to immediately look into the representation dated 26th August 2020 and take appropriate decision in accordance with law within a period of 15 days from the receipt of the writ of this order.
Issues:
1. Cancellation of GST registration for failure to file returns 2. Request for revocation of registration cancellation and permission for manual filing of returns 3. Relief sought through a writ application under Article 226 of the Constitution of India Issue 1: Cancellation of GST registration for failure to file returns The judgment addresses the cancellation of the writ applicant's GST registration due to failure to file appropriate returns. The court notes that the issue was brought to the Commissioner of SGST through a representation requesting the revocation of registration cancellation and permission for manual filing of GSTR 3B. The court acknowledges the hardship faced by the applicant due to the cancellation and directs the Commissioner to review the representation and make a decision within 15 days in accordance with the law. The court clarifies that it has not delved into the merits of the matter and may hear the applicant if necessary before a decision is made. Issue 2: Request for revocation of registration cancellation and permission for manual filing of returns The writ applicant sought relief through the writ application, requesting the court to issue a writ of mandamus or any appropriate order to revoke the cancellation of registration and allow manual filing of GSTR 3B. The court, while disposing of the application, directs the Commissioner, SGST, Ahmedabad to consider the representation dated 26th August 2020 and make a decision within 15 days. The court emphasizes that it has not examined the merits of the case and may hear the applicant before a decision is finalized. Issue 3: Relief sought through a writ application under Article 226 of the Constitution of India The writ applicant approached the court seeking various reliefs, including the issuance of writs of mandamus or any appropriate orders to address the cancellation of registration, permission for filing returns with part payment of tax, and manual filing of GSTR 3B. The court, after hearing the arguments from both parties, directs the Commissioner to review the representation and make a decision within a specified timeframe. The court's decision focuses on the procedural aspect of addressing the representation and does not delve into the substantive issues raised by the applicant. This judgment by the Gujarat High Court highlights the court's intervention in a case involving the cancellation of GST registration and the request for relief through a writ application. The court emphasizes the need for the Commissioner to review the representation and make a decision within a specified timeframe, without delving into the substantive merits of the case. The judgment underscores the importance of procedural fairness and the court's role in ensuring appropriate administrative actions in matters related to tax registrations and filings.
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