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2023 (5) TMI 1231 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Cancellation of GST registration of petitioner - HELD THAT - The 2nd respondent had specifically directed the petitioner to show cause as to why the GST registration of the petitioner shall not be cancelled because the petitioner does not have a building number in the registered place of the business and a valid lease agreement. In response to Ext.P13 notice, the petitioner submitted Ext.P14 reply - On going through Ext.P14 reply, the petitioner had only submitted the building tax receipt as evidenced by reference No.4 in Ext.P14. But, the petitioner did not produce the valid lease agreement. Consequently, the 2nd respondent has passed Ext.P15 order, cancelling the registration of the petitioner. The learned Government Pleader submitted that if the petitioner is aggrieved by Ext.P15, he has a remedy under Section 13 of the GST Act, to seek for rectification of Ext.P15 order or file an appeal under Section 107 of the GST Act - In the light of the alternative statutory remedy available to the petitioner, the writ petition not entertained - petition dismissed.
Issues involved:
The writ petition challenges the cancellation of GST registration due to lack of valid lease agreement and building number at the registered place of business. Judgment Summary: Issue 1: Validity of Ext.P15 order The petitioner, a retail outlet owner, challenged the cancellation of GST registration by the 2nd respondent due to the absence of a valid lease agreement and building number at the registered place of business. The petitioner submitted Ext.P14 reply, which included a building tax receipt but did not produce the required lease agreement. The court noted that the 2nd respondent had directed the petitioner to show cause regarding the registration cancellation and found the Ext.P15 order to be based on the petitioner's failure to provide the lease agreement. The court dismissed the writ petition, citing the availability of statutory remedies under Section 13 and Section 107 of the GST Act for the petitioner to seek rectification or appeal against the Ext.P15 order. In conclusion, the writ petition challenging the cancellation of GST registration was dismissed, with the court emphasizing the petitioner's right to pursue remedies under the GST Act without prejudice to the judgment.
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