2024 (8) TMI 1092 - HC - GST

Cancellation of firm s GST registration - Seeking copies of the returns and documents which are available with the GST authorities in order to enable the petitioner to pursue its appellate remedy - HELD THAT - The respondent is directed to supply physical /soft copy of the documents as sought by the petitioner and as set out in the alternate prayer, if the same are available with the respondent. These documents shall be provided to the petitioner within one week from date. Petition disposed off.

Summary

Issues:
1. Cancellation of GST registration of a partnership firm.
2. Petitioner's request for re-activating User ID on GST portal.
3. Availability of documents and returns for pursuing appellate remedy.

Analysis:

Cancellation of GST registration of a partnership firm:
The petitioner, a partner in a registered firm, sought the cancellation of the firm's GST registration after mutual dissolution of the partnership. The respondent issued a Show Cause Notice (SCN) regarding the cancellation, which was not responded to, leading to the retrospective cancellation of the registration. The petitioner contended that the cancellation was not done by a proper officer but was based on the partner's application. However, the court noted that the petitioner failed to provide a copy of the cancellation application and that the firm did not challenge the cancellation order. The court found the petitioner's contentions unsubstantiated.

Petitioner's request for re-activating User ID on GST portal:
The petitioner sought the re-activation of their User ID on the GST portal to access important information and documents. The respondent, in response, agreed to provide physical or soft copies of the required documents if re-activation was not possible. The court allowed the alternate relief, directing the respondent to supply the requested documents within one week. This decision enabled the petitioner to pursue their appellate remedy effectively.

Availability of documents and returns for pursuing appellate remedy:
The petitioner's primary concern was accessing documents and returns necessary for pursuing appellate remedies. The court directed the respondent to provide the requested documents promptly. Additionally, the court clarified that any delay in availing the appellate remedy within four weeks would not impact the consideration of the appeal. By ensuring the availability of essential documents, the court facilitated the petitioner's ability to pursue legal remedies effectively.

Conclusion:
The judgment addressed the issues of GST registration cancellation, access to essential documents, and the petitioner's right to pursue appellate remedies. While dismissing the petitioner's contentions regarding the cancellation process, the court granted the alternate relief of providing necessary documents. This decision ensured fairness and access to justice for the petitioner, allowing them to proceed with their legal recourse unhindered.