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2020 (6) TMI 476 - HC - GSTRestoration of GST registration - Reopening of portal for filing of form GST TRAN-1 - transitional credit - N/N. 35/2020 dated 03.04.2020 issued by Government of India, Ministry of Finance - HELD THAT - This Court finds that in COVID times the respondents at least ought to have made efforts to consider revocation of cancellation of registration as per law but certainly as per relaxation granted vide notification Annex.19. The present writ petition is disposed of with a direction to the petitioner to file a proper application with reasons and to take-up its issue of revocation of cancellation of registration with the respondents, who in turn shall take decision thereupon strictly in accordance with law within a period of 30 days from today.
Issues involved:
- Relief sought for the reopening of the portal for GST TRAN-1 filing - Direction to prevent further tax liabilities due to non-filing of GST TRAN-1 - Setting aside an order and restoring registration - Seeking other appropriate writs or directions - Disposal of the writ petition with a specific direction for the petitioner to file an application for revocation of cancellation of registration Analysis: The petitioner in this case sought various reliefs through a writ petition due to the impact of COVID-19 on legal proceedings. The main issues included the direction to reopen the portal for GST TRAN-1 filing, preventing additional tax liabilities resulting from non-filing of GST TRAN-1, setting aside an order, restoring registration, and any other suitable relief deemed fit by the court. The petitioner highlighted a government notification extending time limits for compliance due to COVID-19, emphasizing the harshness of registration cancellation during these challenging times. The counsel for the respondents argued that the writ petition was premature as no representation against the cancellation of registration was made before filing the petition. However, the respondent's counsel stated that the order was lawful. The court acknowledged the impact of COVID-19 and the need for leniency, directing the petitioner to submit a proper application with reasons to address the revocation of registration cancellation. The court mandated the respondents to decide on this matter within 30 days in compliance with the law. In conclusion, the court disposed of the writ petition with a specific direction for the petitioner to follow the prescribed procedure for revocation of cancellation of registration. The court emphasized that the order for cancellation of registration would remain on hold until a final decision was made following the court's direction. This judgment reflects the court's consideration of the challenges posed by COVID-19 on legal proceedings and the need for a fair and lawful resolution in such circumstances.
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