Ranjit Choudhury v. The Principal Commissioner of Sgst and 3 Ors

ORDER

10.04.2023 Heard Shri B Pushilal, learned counsel for the petitioner. Also heard Shri B Choudhury, learned Standing Counsel, Finance and Taxation Department, Government of Assam.

¶2Considering the subject matter in dispute and also the development which has taken place in the meantime, this writ petition is taken up for disposal at the admission stage.

¶3The petitioner is a businessman engaged as Service Provider with the Department of Post. Petitioner was served with a show cause notice on certain grounds as to why the registration certificate under the State GST should not be cancelled.

¶4It is the case of the petitioner that due to various personal reasons, including medical ground and improper service of the show cause notice, the petitioner could not respond to the same, as a result of which, the impugned order has been issued on

06.07.2022 cancelling the GST registration of the petitioner. The petitioner was also unsuccessful in preferring the appeal before the Appellate Authority which had dismissed the appeal vide order dated 13.01.2023 on the ground of limitation. The petitioner has thereafter approached this Court for a direction for reconsideration of the matter by taking on board the response filed by the petitioner against the impugned order dated 06.07.2022. Page No.# 3/4

¶5Shri Pushilal, learned counsel for the petitioner submits that ultimately the petitioner had filed the returns on 05.01.2023 under Section 37. He, accordingly submits that the GST registration may be restored in his name.

¶6Shri Choudhury, learned Standing Counsel submits that the allegations of improper service are incorrect as the show cause notice was uploaded in the portal itself and it is because of the sheer negligence of the petitioners that the response was not filed. He further submits that no fault can be attributed to the Appellate Authority as the appeal was barred by time. The learned Standing Counsel, however has placed on record a very recent notification of the authorities dated 31.03.2023 wherein, cases of the present nature have been taken into consideration and time up-to 30.06.2023 has been given to persons who may apply for revocation of cancellation of the registration. He submits that the petitioners can take the aid of the said notification and submit a fresh response which would be considered in terms of the aforesaid notification. Shri Choudhury, learned Standing Counsel further submits that the aforesaid notification has been adopted by the State Government vide communication dated 04.04.203 and would apply in its full force.

¶7In view of the aforesaid facts and circumstances and the submissions made by the learned Standing Counsel, the instant writ petition is disposed of by giving liberty to the petitioner to file necessary application in terms of the aforesaid notifications dated 31.03.2023 and 04.04.2023 in the manner prescribed therein and within the period of 30.06.2023. Since the notification itself provides for application for revocation of the license, it is expected that such application would be considered in a Page No.# 4/4 fair and transparent manner by giving opportunity of hearing to the petitioner.

JUDGE Comparing Assistant

Page No.# 1/4 GAHC010028482023 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/762/2023 RANJIT CHOUDHURY S/O- DEBA CHOUDHURY, R/O- SHYAM CHARAN ROAD, TEZPUR, SONITPUR, ASSAM, PIN- 784001 VERSUS THE PRINCIPAL COMMISSIONER OF SGST AND 3 ORS KAR BHAVAN, DISPUR, GHY- 05 2:THE JOINT COMMISSIONER STATE TAXES (APPEALS) NAGAON PIN- 782001 3:THE ASSISTANT COMMISSIONER STATE TAXES TEZPUR JB ROAD TEZPUR- 784001 4:THE SUPERINTENDENT OF STATE TAXES TEZPUR J B ROAD TEZPUR- 78400 Advocate for the Petitioner : MR. S K SINGH Advocate for the Respondent : SC, GST Page No.# 2/4 BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI