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2020 (9) TMI 980 - HC - GSTMaintainability of petition - alternative remedy is available for the petitioner against the impugned orders - appealable order or not - HELD THAT - he present writ petition is disposed of with the direction that the petitioner shall file an appeal against the impugned assessment orders under Annexures-2, 3 and 4 within a period of 15 days from today before the appellate authority under Section 107 of the CGST Act, 2017. In the event the appeal is filed, the appellate authority shall dispose of the same on merits and in accordance with law, as expeditiously as possible, preferably within a period of eight weeks. Simultaneously, if the petitioner files an application before the competent authority within the period as stated above for revocation of cancellation of registration as per the procedure prescribed under Section 30 of the CGST Act, 2017 read with Rule 23 of the CGST Rules, 2017, the competent authority shall decide the same on merits. The writ petition stands disposed of.
Issues involved:
Petition to quash assessment orders and GST cancellation order, availability of alternative remedy under CGST Act, 2017 for appeal and revocation of cancellation of registration, direct filing of writ petition without approaching appellate authority. Analysis: The writ petition was filed seeking to quash assessment orders and a GST cancellation order issued by the Superintendent Goods and Service Tax & Central Excise. The petitioner's counsel focused on challenging the assessment orders and not pressing for the cancellation order. The Standing Counsel for the Department pointed out that the CGST Act, 2017 provides for appeal mechanisms against assessment orders and revocation of registration. It was argued that the petitioner should have pursued the available remedies instead of directly filing the writ petition. The petitioner's counsel requested the liberty to appeal under Section 107 of the CGST Act, 2017 and sought a direction for the appellate authority to entertain the appeal. The Court considered the arguments from both sides and directed the petitioner to file an appeal against the assessment orders within 15 days before the appellate authority under Section 107 of the CGST Act, 2017. The appellate authority was instructed to dispose of the appeal promptly and in accordance with the law, preferably within eight weeks. Additionally, the petitioner was given the opportunity to file an application for revocation of cancellation of registration under Section 30 of the CGST Act, 2017 within the specified period, with the competent authority required to decide on the application based on merits. The Court disposed of the writ petition with the mentioned directions. It was emphasized that during the ongoing COVID-19 lockdown period, the petitioner's counsel could use the soft copy of the order available on the High Court's website for reference or obtain a printout equivalent to certified copies as per the Court's notice.
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