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2024 (8) TMI 893 - HC - GSTCancellation of GST registration by Sales Tax Officer - appeal dismissed on the ground that the same was barred by limitation - invocation of Article 226 of the Constitution of India - HELD THAT - In view of the fact that the case in hand is similar and identical to the decisions in BASHIR AHMAD DAR VERSUS UT OF J K AND OTHERS 2024 (7) TMI 598 - JAMMU KASHMIR AND LADAKH HIGH COURT , and ABDUL AHAD WANI VERSUS UNION TERRITORY OF J K ORS. 2024 (4) TMI 762 - JAMMU AND KASHMIR AND LADAKH HIGH COURT and, therefore, this petition is disposed of by directing the petitioner to approach the Competent Authority for registration of his GST number within a period of seven days from today. The Competent Authority shall restore GST number of the petitioner immediately, subject to the completion of all requisite formalities. The petitioner shall file the returns and deposit the taxes and penalty along with interest within a period of seven days. In the event the needful is not done by the petitioner within stipulated period, this order shall cease to be in operation. Since this petition has been disposed of based on the peculiar facts and circumstances of the case, and also on the analogy of the cases earlier decided, this Court has not gone into the legal issue raised by the learned Advocate General on behalf of the respondents - Nothing said in this order shall be construed as an expression of opinion by this Court that notwithstanding the availability of the alternative remedy of appeal, petition under 226 is directly maintainable. Appeal disposed off.
Issues:
1. Cancellation of GST registration by Sales Tax Officer. 2. Appeal under Section 107(1) of the GST Act dismissed as time-barred. 3. Invocation of Article 226 seeking restoration of registration. 4. Compliance with GST Act for restoration of registration. 5. Direct maintainability of petition under Article 226 despite availability of appeal. Analysis: Issue 1: Cancellation of GST registration In both cases, the Sales Tax Officer cancelled the petitioner's GST registration citing specific dates for cancellation. The petitioners challenged these cancellations, leading to the invocation of Article 226 seeking restoration of their registrations. Issue 2: Dismissal of appeal as time-barred The petitioners filed appeals under Section 107(1) of the GST Act against the cancellation of registration. However, the Appellate Authority dismissed the appeals as being barred by limitation, prompting the petitioners to seek relief through Article 226 of the Constitution of India. Issue 3: Invocation of Article 226 for restoration The petitioners directly approached the High Court under Article 226, bypassing the Competent Authority, seeking directions to restore their cancelled GST registrations. The Court considered similar cases where restoration was granted upon compliance with the GST Act, including depositing taxes, penalties, and interest. Issue 4: Compliance for restoration of registration The Court directed the petitioners to approach the Competent Authority for registration within seven days, subject to completing all formalities. The petitioners were instructed to file returns and deposit taxes, penalties, and interest within the same period, failing which the restoration order would cease to be in effect. Issue 5: Direct maintainability of petition under Article 226 The Court clarified that the petition's disposal was based on specific circumstances and past judgments, refraining from delving into the legal issues raised by the Advocate General regarding the direct maintainability of Article 226 petitions despite the availability of the appeal process under the law. In conclusion, the High Court granted relief to the petitioners by directing restoration of their GST registrations upon compliance with the GST Act within a specified timeframe, emphasizing the importance of adhering to legal requirements for such reinstatements. The judgment highlighted the Court's discretion in considering such matters based on individual circumstances while maintaining the distinction between direct petitions under Article 226 and the statutory appeal process available.
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