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2023 (4) TMI 643 - HC - GSTCancellation of GST registration of petitioner - non-filing of returns for a continuous period of 6 months - HELD THAT - A writ Court is empowered to condone the delay of any statutory or quasi judicial authority. Such power is inherent in a Writ Court - Accordingly, the impugned order dated 17.02.2022 and the order of the Appellate Authority dated 11.08.2022 are hereby interfered with and set aside. It is directed that the Respondent No. 4, namely Assistant Commissioner of State Tax, Guwahati will intimate the petitioner the total outstanding statutory dues standing in the name of the petitioner till the date on which her GST registration was cancelled. Upon such intimation, if any such outstanding statutory dues under GST are required to be paid, the same shall be deposited by the petitioner without fail. Upon such payment of statutory dues under the GST by the petitioner, the appellate authority will re-decide the appeal on merits and pass appropriate order. The matter is remanded back to the appellate authority to comply with the directions as indicated - Petition disposed off.
Issues involved:
The issues involved in the judgment are related to the cancellation of GST registration of a petitioner firm due to non-filing of returns for more than 6 months, subsequent appeal to the appellate authority, and the dismissal of the appeal on the ground of limitation. Cancellation of GST Registration: The petitioner firm, engaged in printing and executing works contracts, had its GST registration cancelled for not filing returns for more than 6 months. The cancellation order was issued on 17.02.2022 with an effective date of 01.02.2022. The petitioner filed an appeal against the cancellation, stating that they had deposited the due amount and filed returns for the relevant period. The appeal was dismissed by the appellate authority on the ground of limitation. Court's Decision and Rationale: The Court noted that the petitioner's compliance with statutory obligations is crucial for revenue collection under the GST regime. Considering previous similar cases, the Court directed the departmental authorities to re-consider the petitioner's request for revocation of the GST registration cancellation. The Court emphasized the importance of paying statutory dues and the need for the petitioner to be included in the GST regime for revenue purposes. Legal Authority of Writ Court: The Court invoked its power to condone delays of statutory or quasi-judicial authorities, citing the case of Commissioner of Income Tax-15 vs. Pheroza Framroze and Company. Consequently, the Court set aside the impugned orders of 17.02.2022 and 11.08.2022, directing the Assistant Commissioner of State Tax to inform the petitioner of outstanding dues. The petitioner was instructed to pay any outstanding dues, after which the appellate authority would re-decide the appeal on merits. Remand to Appellate Authority: The Court remanded the matter back to the appellate authority with specific directions for compliance. The impugned order of 17.02.2022 was set aside, and the appellate authority was tasked with re-deciding the appeal upon the petitioner's payment of outstanding statutory dues under GST. Conclusion: In conclusion, the writ petition was disposed of with no order as to costs, emphasizing the importance of statutory compliance under the GST regime and the authority of the Court to intervene in matters of delay and cancellation of registrations.
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