9911796707
TMI Blog2020 (9) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... f any power so conferred upon the authorities in respect of the category whose cancellation has been done on an application filed by the registered person themselves, it will be difficult for this Court for issuance of a specific writ to consider the application for revocation of the cancellation of registration. Though in the opinion of this Court, once under Section 30 of the Act a power has been given to the proper officer for revocation of the cancellation of registration in respect of those establishments where the cancellation has been done at the instance of the Department, hence there is no reason why the other category where the registration has been cancelled at the behest of the registered person also not get an opportunity for moving before the authorities seeking for a revocation of the cancellation of registration if they so want. Rather, it should be a case where the said provision should be read in a manner where such category of persons also would have the liberty of approaching the authorities seeking for revocation of the cancellation of registration. This Court directs the petitioner to approach the GST Council in respect of their grievance and the stand taken b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST Act which empowers the proper officer, on his own motion or an application filed by the registered person, for drawing up a proceeding for cancellation of registration. Counsel for the petitioner further referred to Rule 22 of the Central GST Rules which deals with the cancellation of registration and which according to the petitioner has not been complied with or followed before the order dated 16.10.2018 was passed cancelling the registration of the petitioner. According to the petitioner, the respondent authorities were mandatorily required to issue notice before passing of the order of cancellation of the registration. Thus, the action on the part of the respondents is bad in law and deserves to be set aside. The petitioner prays that the respondents may be directed to revoke the cancellation of registration and to restore the registration of the petitioner. 5. Per contra, Shri Maneesh Sharma, counsel appearing for the Department, submitted that neither under the Central GST Act nor under the Central GST Rules have the authorities of the Department been given power to revoke the cancellation of registration in those cases where the cancellation has been effected on an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged or otherwise disposed of; or (b) there is any change in the constitution of the business; or (c) the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24. [Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.] (2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,-- (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or (e) registration has been obtai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch period as may be prescribed, by order, either revoke cancellation of the registration or reject the application: Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. (3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act." 8. It would also be relevant at this juncture to refer to Rule 22(1) of the Central GST Rules which lays down the procedure for cancellation of the registration and which for ready reference is reproduced hereinunder: "22. Cancellation of registration - (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration should not be cancelled." 9. The plain reading of Section 29(1) clearly depicts t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of registration i.e. the category where the cancellation has been done on an application filed by the registered person himself. 13. In the absence of any power so conferred upon the authorities in respect of the category whose cancellation has been done on an application filed by the registered person themselves, it will be difficult for this Court for issuance of a specific writ to consider the application for revocation of the cancellation of registration. Though in the opinion of this Court, once under Section 30 of the Act a power has been given to the proper officer for revocation of the cancellation of registration in respect of those establishments where the cancellation has been done at the instance of the Department, hence there is no reason why the other category where the registration has been cancelled at the behest of the registered person also not get an opportunity for moving before the authorities seeking for a revocation of the cancellation of registration if they so want. Rather, it should be a case where the said provision should be read in a manner where such category of persons also would have the liberty of approaching the authorities seeking for revoc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
