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2022 (12) TMI 1133 - HC - GSTSuspension of GST registration of petitioner - no additional place of business or any business in the principal place was found - HELD THAT - As section 30 of the Assam GST Act, 2017 provides alternative and efficacious remedy to the petitioner to apply for revocation of the cancellation of the registration, the Court is of the considered opinion that the petitioner be relegated to the concerned designated authority for availing remedy as prescribed under the provision of section 30(1) of the Assam GST Act, 2017. As the petitioners have approached this Court within the period of limitation prescribed under section 30(1) of the Assam GST Act, the Court is inclined to provide that in the event the petitioner makes an application before the Officer empowered to deal with the prayer for revocation of cancellation of registration within a period of 15(fifteen) days from the date of this order, the concerned authorities shall accept the application for revocation filed by the petitioner under section 30 of the Assam GST Act, 2017 and if such an application is made/ filed within the extended time, such an application shall not be dismissed on the ground of delay. Application disposed off.
Issues:
1. Challenge to show-cause notice and order cancelling GST registration. 2. Interpretation of provisions under Assam GST Act, 2017 regarding cancellation and revocation of registration. Analysis: The petitioner, engaged in the scrap business and registered under Goods and Service Tax, received a show-cause notice from respondent no.3 regarding the suspension of GST registration due to alleged discrepancies. The petitioner responded by uploading a reply on the GST portal, citing business activities from his premises. However, the respondent authority proceeded to cancel the registration, prompting the petitioner to challenge the show-cause notice and cancellation order through a writ petition under Article 226 of the Constitution of India. The petitioner argued that the cancellation was premature, as per Section 29 of the Assam GST Act, which allows cancellation if the business is not commenced within six months from registration. Since the petitioner's registration was effective from 09.06.2022, the cancellation before the lapse of six months was contested. On the other hand, the standing counsel for the respondents referred to Section 13 of the Assam GST Act, 2017, stating that the aggrieved party can apply against cancellation within 30 days of the order. The Court acknowledged the provision under Section 30 of the Assam GST Act, 2017, offering an alternative remedy for revocation of cancellation. Considering this provision as an efficacious remedy available to the petitioner, the Court directed the petitioner to approach the designated authority for availing the remedy as prescribed under Section 30(1) of the Act. As the petitioner had filed the petition within the limitation period specified in Section 30(1), the Court allowed the petitioner to submit an application for revocation within 15 days from the order date, ensuring that such application would be accepted even if filed within the extended time, without dismissal due to delay. The Court emphasized the expectation that the designated authority would promptly dispose of the application for revocation within 15 days of its submission. Ultimately, the Court disposed of the application at the motion stage without issuing notice to the respondents, emphasizing the importance of the petitioner utilizing the statutory remedy provided under the Assam GST Act, 2017.
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