2023 (11) TMI 1007 - HC - GST

Right to make application either cancellation for revocation or by filing appeal - Registration Cancellation order not available - fault in the system of the department - HELD THAT - The order of cancellation of registration of the petitioner is neither available in the portal nor the respondent has been able to hand over a copy of the same to the petitioner nor the petitioner has produced the hard copy of the same before the Court also. The petitioner cannot be a remediless for the fault in the system of the department and petitioner can t be deprived of its right to make application either cancellation for revocation or by filing appeal - Petition is disposed of by directing the respondent CGST authority concerned to hand over the hard copy of the order in original cancelling the petitioner s registration and if it is furnished to the petitioner, petitioner will be entitled to file application for revocation of the same on the basis of the aforesaid hard copy to be supplied within fifteen days.

Summary

Issues involved:
The issues involved in the judgment are related to the cancellation of the petitioner's registration by the CGST authority without providing a copy of the original order, leading to a situation where the petitioner's registration is shown as suspended in the system.

Details of the Judgment:

Issue 1: Lack of Original Order for Cancellation
The respondent CGST authority failed to produce the original order cancelling the petitioner's registration as per the court's earlier order. The order was not available in the portal, creating a peculiar situation where the petitioner's registration was shown as suspended. The petitioner presented downloaded copies from the portal indicating different statuses of the case, while the respondent submitted that the registration had been cancelled, but the order was missing.

Issue 2: Remediless Situation for the Petitioner
The court acknowledged the discrepancies in the system and held that the petitioner should not be left without a remedy due to faults in the department's procedures. The petitioner's right to apply for revocation or file an appeal should not be denied based on the system's errors.

Judgment
Based on the facts and submissions, the court directed the respondent CGST authority to provide the hard copy of the original order cancelling the petitioner's registration within fifteen days. Upon receiving the hard copy, the petitioner would be allowed to file an application for revocation. If the department failed to provide the hard copy within the specified time, the respondent CGST authority was instructed to restore the petitioner's registration and retain the liberty to initiate any fresh proceedings.

This judgment ensures that the petitioner is not left without a remedy and can exercise their rights in case of cancellation of registration, despite the system discrepancies and missing original order.