Md. Nuruddin Ahmed Pathan v. The Union of India and 7 Ors

ORDER Date : 05-08-2023 Heard Mr. B. Pushilal, learned counsel for the writ petitioner. Also heard Mr. S.C. Keyal, learned standing counsel, GST authority appearing on behalf of respondent Nos. 1 to 6 and Mr. B. Choudhury, learned standing counsel, Tax Department, Assam appearing Page No.# 3/4 on behalf of respondent Nos. 7 and 8. The writ petitioner herein claims to be a contractor by profession engaged in execution of Govt. contracts. He was holding a GST registration with the authorities. However, the GST registration of the petitioner has been cancelled by order dated 10-08-2021 due to failure on his part to file six consecutive returns. The petitioner is also aggrieved by the demand notice dated 19-10-2022 issued by the authorities demanding payment of Rs. 1,0011,892/- GST calculating the amount @ 28%. Mr. Pushilal submits that the petitioner could not submit his returns due to serious health problems faced by him during the relevant period. According to the petitioner, he had suffered a cardiac arrest just before the outbreak of the Covid-19 pandemic and thereafter, his life was severely restricted due to the pandemic. The learned counsel for the writ petitioner further submits that as per the laid down norms, the petitioner is liable to pay GST only @ 12% and not @ 28%, as has been demanded by the authorities. Assuring this Court that the petitioner is ready and willing to pay the amount of GST due and payable by him under the law, in installments, if such an opportunity is granted to him, Mr. Pushilal prays for a direction upon the respondents to consider the representations dated 14-12-2022 (Annexure-6) and 19-01-2022 (Annexure-7) submitted by the petitioner. Mr. Pushilal has further submitted that the petitioner has been regularly paying the GST component on installments and till today, he has already paid more than Rs. 10,80,000/-. Responding to the above, Mr. S.C. Keyal, learned standing counsel, GST authorities Page No.# 4/4 submits that there is a scheme in operation which permits restoration of GST registration and the prayer for deposit of GST in installments is a matter that is required to be considered by the competent authority. Therefore, he would have no objection, if this writ petition is disposed of with a direction upon the respondents to revisit the notice dated 19-10-2022 insofar as the rate of GST levied on the petitioner is concerned and pass appropriate order on the prayer for restoration of the GST registration as well as installment payment of the amount due and payable by the petitioner. Similar is the stand of Mr. B. Choudhury, learned standing counsel, Tax Department, Assam. In view of the submission made at the bar and considering the controversy involved in this writ petition, I dispose of this writ petition with a direction upon the respondent No. 6 to revisit the notice dated 19-01-2022, to consider the grievance of the petitioner as projected in the representations dated 14-12-2022 and 19-01-2022 and to pass appropriate order(s) therein after giving an opportunity of personal hearing to him. It is made clear that until such time a reasoned order is passed by the respondent No. 6, as per the direction issued by this Court, no coercive action shall be initiated against the writ petitioner. Writ petition stands disposed of accordingly. JUDGE GS Comparing Assistant

PageoNo.#o1/4 GAHC010149392023 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/3953/2023o MD.oNURUDDINoAHMEDoPATHANo S/OoLATEoARMANoALI,oR/OoEX-POLICEoLINE,oTEZPUR,oP.O.-TEZPUR,oP.S.- TEZPUR,oDIST-SONITPUR,oASSAM-784001 VERSUSo THEoUNIONoOFoINDIAoANDo7oORSo REPRESENTEDoBYoTHEoFINANCEoSECRETARY,oMINISTRYoOFoFINANCE,o DEPARTMENToOFoREVENUE,oHAVINGoITSoOFFICEoAToNORTHoBLOCK,oNEWo DELHI-110001 2:THEoUNDERoSECRETARYoTOoTHEoGOVT.oOFoINDIA oMINISTRYoOFoFINANCE oDEPARTMENToOFoREVENUE oHAVINGoITSoOFFICEoAToNORTHoBLOCK oNEWoDELHI-110001 3:DESIGNATEDoCOMMITTEE oREPRESENTINGoTHROUGHoTHEoPRINCIPALoCOMMISSIONER oCENTRALoGOODSoANDoSERVICEoTAX oGSToBHAWAN oKEDARoROAD oFANCYoBAZAR oGUWAHATI-781001 4:THEoCHIEFoCOMMISSIONER oCENTRALoGOODSoANDoSERVICEoTAX oGSToBHAWAN oKEDARoROAD oFANCYoBAZAR oGUWAHATI-781001 Page No.# 2/4 5:THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIBRUGARH MILANNAGAR DIBRUGARH ASSAM PIN-786003 6:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX TEZPUR DIVISION L.B. ROAD TEZPUR ASSAM PIN-784001 7:THE PRINCIPAL COMMISSIONER OF STATE GOODS AND SERVICE TAX KAR BHAVAN DISPUR GUWAHATI-05 8:THE DEPUTY COMMISSIONER OF STATE TAX DIBRUGARH-1 DIBRUGARH SIBSAGAR ZONE ASSA Advocate for the Petitioner : MR. A R SHOME Advocate for the Respondent : DY.S.G.I. BEFORE HONOURABLE MR. JUSTICE SUMAN SHYAM