Court under Section 107(1)
Case Title | Uma Shree Tours and Travels vs State of Madhya Pradesh and Ors |
Court | Madhya Pradesh High Court |
Honorable Judges | Justice Sheel Nagu and Justice Sunita Yadav |
Citation | 2022 (2) GSTPanacea 282 HC Madhya Pradesh WRIT PETITION No. 2333 of 2022 |
Judgement Date | 02-February-2022 |
Council for Petitioner | Mr. Prateek Waghmare |
Council for Respondent | Mr. Mukund Chourasia |
In Favor Of | Respondent |
Section | Section 29,30 and 107(1) of the CGST Act,2017 |
The Madhya Pradesh High Court, Jabalpur Bench, held that the petitioner is directed to prefer an appropriate application for revocation under Section 30 (1) of the Act, 2017 within a period of 15 working days from today.
Facts of the Case
Brief facts of the case are that the petitioner had filed an appeal under section 107 of the CGST Act,2017.The respondent had cancelled the registration of the petitioner under section 29 of the gst act without giving an opportunity of being heard given to the petitioner and also no notice was served on the petitioner with respect to the order of cancellation.
Court under Section 107(1)
Court Held
The Court Held that the contention that impugned order was not served on the petitioner cannot be gone into in a writ petition since it involves disputed questions of fact specially in the face of unavailed remedy under Section 30 which enables a person aggrieved by an order of cancellation of registration to apply for revocation within 30 days and also confers jurisdiction on the competent authority under Section 30 to condone the delay if sufficient cause is shown. In view of the aforesaid discussion, it would be appropriate that the petitioner first avails the statutory remedy under Section 30.
Court under Section 107(1)
Analysis of the Judgement
From the above case we can conclude that when there is a remedy for appeal under section 30 of the GST Act with respect to cancellation of registration under Section 29 then appeal under section 107 cannot be made. The said appeal is infructuous since the appeals under Section 107(1) are only against the orders passed by the adjudicating authorities, the availing of the said remedy is infructuous.
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