2022 (6) TMI 653 - HC - GST

Violation of principles of natural justice - restoration of cancellation of registration of petitioner - time limitation - HELD THAT - Following the earlier order passed by the learned Judge of this Court in a batch of cases in the matter of TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR. 2022 (2) TMI 933 - MADRAS HIGH COURT where it was held that the petitioner is hereby directed to approach the Appellate Authority on the terms indicated in para 229 of the order made by this Court in the case of Tvl.Suguna Cutpiece Center case, where if such an appeal is filed within the time stipulated therein, the same shall be entertained and considered and final order shall be passed within the time stipulated therein. The petitioner is hereby directed to approach the Appellate Authority on the terms indicated in para 229 of the order made by this Court in the case of Tvl.Suguna Cutpiece Center case, where if such an appeal is filed within the time stipulated therein, the same shall be entertained and considered and final order shall be passed within the time stipulated therein.

Summary

Issues:
Challenge to impugned proceedings of respondent for cancellation of registration certificate under GST Act based on violation of natural justice, arbitrariness, and seeking direction to follow previous court order.

Analysis:
The petitioner, a dealer under the GST Regime, had their registration certificate canceled for alleged non-filing of returns. The Writ Petition challenges this cancellation, citing violation of natural justice and arbitrariness by the respondent.

The petitioner opted for the Writ Petition instead of filing an appeal before the appellate authority due to the limitation period expiring during the COVID-19 pandemic. The counsel for the petitioner argued that this situation necessitated the Writ Petition.

The court referred to a previous judgment in a similar case where the petitioner had not filed an appeal due to COVID-19-related delays. The court had allowed the Writ Petitions subject to certain conditions, including filing returns, paying defaulted taxes with interest, and not utilizing unclaimed Input Tax Credit.

Considering the submissions from both sides and the previous judgment, the court directed the petitioner to approach the Appellate Authority following the conditions specified in the earlier order. The court emphasized the importance of filing the appeal within the stipulated time frame to avoid rejection due to delay.

In line with the previous judgment and the circumstances of the case, the court disposed of the Writ Petition with directions for the petitioner to file an appeal before the Appellate Authority within two weeks. Failure to comply within the specified time would result in potential rejection of the appeal on grounds of delay.

With these directives, the court concluded the Writ Petition, emphasizing the need for timely compliance with the appellate process. No costs were awarded, and connected miscellaneous petitions were closed.