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2023 (12) TMI 1410 - HC - GSTCancellation of the Registration of GST of the petitioner - it has been submitted by the learned counsel for the petitioner that the petitioner would be satisfied if a direction is issued to the respondent-authority to reconsider the cancellation of the Registration of GST of the petitioner after rehearing him in view of the absence of Appellate Tribunal. HELD THAT - In the absence of Appellate Tribunal to challenge any order passed by the Appellate Authority it would be more appropriate that the Appellate Authority rehears the petitioner regarding the cancellation of Registration as it involves certain ascertainment of facts. This Court in exercise of Article 226 of the Constitution of India rather than examining this issue deems it proper to close this writ petition with liberty to the petitioner to file an application for reconsideration of the cancellation of Registration of GST of the petitioner which according to the petitioner was cancelled without assigning any reason. Petition disposed off.
In the case before the Jammu & Kashmir and Ladakh High Court, the petitioners filed an application (CM 8054/2023) requesting the dispensation of filing certified typed copies of certain annexures, which was granted by the court.
The main writ petition (WP(C) 3355/2023) involved the petitioner's request for the reconsideration of the cancellation of their GST registration. The petitioner argued that, due to the absence of an Appellate Tribunal, the Appellate Authority should rehear the case, as the cancellation occurred without assigning any reason. The court, exercising its jurisdiction under Article 226 of the Constitution of India, agreed with the petitioner's submission. It held that "in the absence of Appellate Tribunal," it is appropriate for the Appellate Authority to rehear the petitioner to ascertain the facts surrounding the GST registration cancellation. The court provided the petitioner with the liberty to submit a representation for reconsideration within one week. The Appellate Authority is directed to reconsider the cancellation and issue appropriate orders after hearing the petitioner, preferably within three weeks thereafter. The writ petition was disposed of in these terms.
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