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TMI Blog2025 (1) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... .28783 of 2022, which was followed by this Court in almost identical circumstances in the judgment dated in the same day in W.P(C)No.29807 of 2022. It is submitted that in the facts of these cases also, the show cause notice prior to cancellation of registration was issued in Form REG-31, which is a form pertaining to suspension of registration under Rule 21A of the CGST Rules. It is submitted that cancellation of registration is dealt with in Rule 22 of the CGST Rules and requires the issuance of show cause notice in Form GST REG-17. The learned counsel appearing for the petitioners also placed reliance on the judgment of the Madras High Court in MDR Enterprises v. Deputy Commissioner (ST) [(2024)165 taxmann.com 763 (Madras)] where the Madras High Court after taking note of the fact that the appeal filed by the assessee in that case had been rejected on the ground of delay directed restoration of registration subject to certain conditions. It is submitted that no prejudice or revenue loss will be caused to the respondents if the registration of the petitioners in these cases is restored on the very same conditions as set out in the judgment of the Madras High Court in MDR Enterpri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the said notification can be availed only if the petitioners qualify under the terms of the scheme and there cannot be any dilution of the scheme by order of court. It is submitted that though the judgment of the Madras High Court in Active Pest Control (supra) appears to take the view that even orders passed after 31.12.2022 are entitled to the benefit of the scheme introduced by notification dated 31.03.2023, this Court should not follow the said view as the view appears to be contrary to the well settled proposition that benefits arising out of a scheme for Amnesty will be available to an assessee only if he / she fully qualifies under the terms of the scheme. It is submitted that the Appellate Authority had considered the case of the petitioner in W.P(C)No.17867 of 2024 and had rightly rejected the appeal on account of the fact that the appeal was highly belated. It is submitted that this Court cannot in exercise of writ jurisdiction to extend the statutory time limit for filing an appeal or for filing an application for revocation under the provisions of Section 29 of the CGST / SGST Acts. 4. Having heard the learned counsel appearing for the petitioners and the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m GST REG-31 is one relatable to proceedings for suspension of registration and cannot be treated as a show cause notice under Rule 21 of the CGST Rules, which requires the issuance of a notice in form GST REG-17. Ext.P5 does not even contain all the details contemplated by the form appended to the Rules. A reading of Ext.P5 suggests that the Officer issued the notice in form GST REG31 by omitting specific details from the form and by treating it as a notice for cancellation. It is a principle at the heart of administrative law that where the law requires a thing to be done in a particular manner, it must be done in that manner alone. In Babu Verghese v. Bar Council of Kerala, (1999) 3 SCC 422, it was held: "31. It is the basic principle of law long settled that if the manner of doing a particular act is prescribed under any statute, the act must be done in that manner or not at all. The origin of this rule is traceable to the decision in Taylor v. Taylor [(1875) 1 Ch D 426 : 45 LJCh 373] which was followed by Lord Roche in Nazir Ahmad v. King Emperor [(1936) 63 IA 372 : AIR 1936 PC 253] who stated as under: "[W]here a power is given to do a certain thing in a certain way, the th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respectful agreement with the views expressed in those decisions. The judgments of the Karnataka High Court and the Madhya Pradesh High Court relied on by the learned Senior Government Pleader appear to have been handed down in completely different fact situations. I am also not inclined to follow the law laid down by the Court in those judgments; (iii) The contention taken by the learned Government Pleader that since the Court deals with fiscal legislations, the law must be strictly interpreted in favour of the revenue is not a principle that applies to the situation that this Court is concerned. The Constitution Bench of the Supreme Court in Commissioner of Customs (Import), Mumbai v. Dilip Kumar and Company and others; (2018) 9 SCC 1; held that provisions of a taxing statute have to be strictly construed in favour of the assessee in the event of doubt or ambiguity while exemption notifications granting concessions or exemptions have to be generally interpreted in favour of the revenue, again in the case of ambiguity. However, the Supreme Court in Government of Government of Kerala and another v. Mother Superior Adoration Convent; (2021) 5 SCC 602 has taken the view that where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order. ii. It is made clear that such payment of tax, interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of the petitioner. iii. If any Input Tax Credit has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. v. The petitioner shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies. vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. viii. The respondents shall take suitabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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