2024 (2) TMI 596 - HC - GST

Cancellation of GST registration certificate - show cause for cancellation was never received - violation of principles of natural justice - HELD THAT - Having heard the learned counsels for the parties and on examination of the materials on record, in view of the presence of the alternate and efficacious remedy available to the petitioner, this Court is not inclined to entertain this writ petition, or pass any orders at this stage. This writ petition is disposed of with a direction that the petitioner is at liberty to seek alternate remedy under The Meghalaya Goods and Services Tax Act, 2017. The respondents may consider the prayer of the petitioner sympathetically.

Summary

Issues involved:
The cancellation of GST registration certificate due to non-filing of returns without receiving a show cause notice.

Summary:

Issue 1: Cancellation of GST registration certificate without receiving show cause notice

The petitioner company had its GST registration certificate cancelled by the respondent due to non-filing of GST returns without receiving a show cause notice. The petitioner contended that the employee handling taxation affairs had resigned without informing them. The petitioner sought interference of the impugned order on this ground.

Issue 2: Availability of alternate remedy under The Meghalaya Goods and Services Tax Act, 2017

The petitioner, through their counsel, submitted that GST returns were filed until March 2022 and expressed willingness to pay any arrears, penalties, and interest if the cancellation was revoked. The respondents argued that as per Section 30 of The Meghalaya Goods and Services Tax Act, 2017, a registered person can apply for revocation of cancellation within 30 days of receiving the cancellation order.

Judgment:

After hearing both parties and examining the records, the Court noted the availability of an alternate and efficacious remedy under the Act for the petitioner to seek revocation of the cancellation. Consequently, the Court declined to entertain the writ petition and directed the petitioner to pursue the remedy provided under The Meghalaya Goods and Services Tax Act, 2017. The Court advised the respondents to consider the petitioner's request sympathetically. The matter was closed and disposed of in light of these directions.