2021 (9) TMI 718 - HC - GST

Revocation of cancellation of registration of petitioner - seeking direction for the respondent no.2 to adjudicate the application filed for revocation in accordance with the Order-in-Appeal - application for revocation of cancellation of registration in Form GST REG-21 on 27.11.2020 before the respondent was filed, as petitioner had no chance to approach the officer and rectify the mistake - HELD THAT - Noticing that for giving an effect to the Order-in-Appeal passed by the Additional Commissioner (Appeals) on 26.10.2020 in a time bound manner, many attempts are made on the part of the petitioner, however, it is clear that his request has not been attended nor redressed by the respondents. Since this petition is preferred seeking the direction for the order of respondent giving an effect to the order of Additional Commissioner (Appeals) by the respondents, without entering into the merits, it is deemed appropriate, on hearing the submissions of both the sides, to direct the respondents to comply with the directions of the Additional Commissioner (Appeals) in Order-in-Appeal dated 26.10.2020 - Let the same be done without being influenced by any other aspects strictly in accordance with law by addressing the merits of the matter and following the directions of Additional Commissioner (Appeals). Let the same be decided within six weeks without fail. Petition disposed off.

Summary

Issues:
1. Petition seeking direction for respondent no.2 to adjudicate application for revocation in accordance with Order-in-Appeal.
2. Petitioner's inadvertent cancellation of registration and subsequent appeal.
3. Delay in respondent no.2's response to application for revocation.
4. Compliance with Order-in-Appeal dated 26.10.2020.

Analysis:
1. The petitioner filed a petition under Article 226 seeking direction for respondent no.2 to adjudicate the application for revocation in line with the Order-in-Appeal issued by respondent no.3. The prayers included directions for effectuating the Order-in-Appeal, allowing new registration with carry forward of Input Tax Credit, and issuing necessary orders or directions as deemed fit by the court.

2. The petitioner, engaged in real estate business, inadvertently applied for registration cancellation citing "ceased to be liable to pay tax." The cancellation order was issued, leading to an appeal before the Additional Commissioner (Appeals) who directed a fresh order after considering documents and evidences presented by the appellant. The petitioner subsequently filed an application for revocation of cancellation, emphasizing compliance with the Order-in-Appeal.

3. Despite the petitioner's efforts, respondent no.2 did not respond to the application for revocation even after eight months. The petitioner sent a reminder letter, highlighting non-compliance with the Order-in-Appeal and lack of consideration for submitted documents. The delay in response and non-compliance with their officer's directions prompted the petitioner to seek court intervention for progressing the revocation application.

4. The High Court, after hearing both sides, directed the respondents to comply with the directions of the Additional Commissioner (Appeals) as per the Order-in-Appeal dated 26.10.2020. The court emphasized addressing the matter's merits and following the directions strictly in accordance with the law, setting a deadline of six weeks for resolution. The petition was disposed of based on these directives.