2021 (9) TMI 1003 - HC - GST

Restoration of registration of petitioner - registration of petitioner was cancelled by himself - self cancellation of registration had debarred him from applying online - HELD THAT - There has been a self cancellation of registration on the part of the petitioner, which has made him ineligible for online appeal, which otherwise is permissible under Section 107 of the CGST Act. Section 30 also provides for revocation of cancellation of registration for which according to the petitioner the necessary communication have already provided to the authority concerned. The difficulty on the part of the petitioner is that the petitioner if is not allowed to rectify the return in the form of GSTR-1 and GSTR-3B on or before the due date of filing of the return under Section 39 of the CGST Act, the recipient will not be in a position to avail the input tax credit even though the taxes on such transactions have already been paid to the Government by Chalan dated 23rd August, 2021. The time limit is getting over by 30th September, 2021. Noticing the short time before the redressal is necessary as has been made-out on account of the provisions of the CGST, and as the appeal is already filed physically, number which have not been given nor is reply to the communication has been made by the petitioner, it is directed that the request of the petitioner made by way of two communications dated 13th August, 2021 and 18th August, 2021 be replied to which is for the purpose of revocation of the self cancellation of registration made by the petitioner or in the alternative the respondent no.2 shall dispose of the appeal bearing in mind the time line of 30th September, 2021, which would not permit utilisation of input tax credit beyond the period of one year.

Summary

Issues:
1. Restoration of GST registration for the petitioner.
2. Appeal against the cancellation of GST registration.
3. Request for technical assistance.
4. Compliance with CGST provisions.

Analysis:
1. The petitioner sought direction to restore their GST registration, as they inadvertently applied for cancellation due to discontinuation of business. The cancellation was self-initiated, hindering their ability to file an online appeal under Section 107 of the CGST Act. The petitioner later filed a manual appeal under Section 107 on 10th August, 2021. The court noted the need for timely redressal due to impending deadlines under the CGST Act.

2. The court directed responses to the petitioner's communications dated 13th August, 2021 and 18th August, 2021, regarding revocation of self-cancellation of registration. Additionally, the respondent no.2 was instructed to dispose of the appeal by 30th September, 2021, considering the limitation on utilizing input tax credit beyond one year. Technical guidance was mandated if needed for online appeal filing within two weeks.

3. The petitioner also requested technical assistance from respondent no.3 if any difficulties arose in following the court's directions. The court's order included provisions for technical guidance to enable the petitioner to prefer the appeal online within a specified timeframe.

4. The court refrained from delving into the merits of the case due to the ongoing appeal process. It emphasized the importance of expeditious responses from the respondents and granted the petitioner liberty to approach the court in case of non-compliance within the stipulated time period. The order was to be communicated to the learned AGP for further action and permitted direct service.