2020 (12) TMI 942 - HC - GST

Revocation of cancellation of registration - Section 30 of the CGST Act - the consultant of the writ applicant inadvertently applied on 06.07.2020 for cancellation in Form REG-16. - HELD THAT - The Commercial Tax Officer, GST, Ghatak- 58, Surat, should immediately look into the two applications filed by the writ applicant under Section 30 of the Act and pass appropriate order in accordance with law after giving an opportunity of hearing to the writ applicant. This writ application is disposed off with a direction to the respondent No.2 herein, to hear the writ applicant at the earliest and pass appropriate order in accordance with law within a period of 8 days from the date of receipt of this order.

Summary

Issues:
- Revocation of cancellation of registration
- Availing credit reversed inadvertently
- Delay in decision by authority

Revocation of cancellation of registration:
The writ applicant filed a writ application seeking the revocation of the cancellation of registration under Article 226 of the Constitution of India. The consultant of the writ applicant inadvertently applied for cancellation, which was issued by respondent No.2. The applicant then submitted applications under Section 30 of the CGST Act for revocation, but there was no response from the concerned authority. The court directed the Commercial Tax Officer to review the applications and make a decision after providing an opportunity for a hearing to the writ applicant. The court ordered respondent No.2 to hear the applicant promptly and pass an appropriate order within 8 days from the date of the court's order.

Availing credit reversed inadvertently:
The writ applicant, through Dr. Avinash Poddar, highlighted that due to the cancellation of registration and the reversal of the balance in the electronic credit ledger, the applicant was unable to avail credit amounting to ?30,01,237. The court acknowledged this issue and mentioned that if the cancellation of registration is revoked, the applicant can then proceed to avail the credit in accordance with the law.

Delay in decision by authority:
Dr. Poddar, representing the writ applicant, emphasized that despite submitting applications for revocation, no decision had been made by the authority concerned, causing a delay in resolving the matter. The court took note of this delay and directed the authority to expedite the process, ensuring that a decision is made promptly within the stipulated time frame. The court disposed of the writ application with these directions, aiming to address the delay and enable the applicant to avail the credit if the cancellation of registration is revoked.