RADHE PACKAGING vs. UOI

When GST Amnesty is announced and the Petitioner’s case falls within the scheme of GST Amnesty for Revocation, Writ Petition is not maintainable due to the alternative remedy available.

Heard learned advocate Mr. Kuntal Parikh for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna upon service of copy of the petition in advance.

2. What is prayed in this petition is to set aside the order dated 10.09.2022 whereby the registration of the petitioner under the Gujarat Goods and Services Tax Act, 2017, came to be cancelled. It is also prayed to set aside the show cause notice dated 10.08.2022, which preceded the order of cancellation. The third prayer is to direct the respondent authorities to restore the registration of the petitioner.

3. The show-cause notice whereby the GST registration of the petitioner was proposed to be cancelled mentioned more than one ground that the returns furnished by the petitioner under Section 39 of the Central Goods and Services Tax Act, 2017 were with incomplete details and that there was failure to furnish returns for a continuous period of six months.

3.1 Reply dated 10.09.2022 came to be filed by the petitioner pursuant to the show-cause notice, which was however not accepted and the order of cancellation of registration dated 10.09.2022 was passed.

3.2 When the text of the order dated 10.09.2022(Annexure-A) is noticed, the ground of Section 39 of the Act appears to have been dropped. The cancellation is ordered on the ground that the tax payer has not filed GST returns for more than six months and that the tax payer has not responded by filing such returns.

4. In course of the hearing, learned advocate for the petitioner invited attention of this Court to the details figuring in the tabular form (page 41 of the compilation of the petition) which shows, according to the petitioner, that the returns were filed prior to the cancellation. It was submitted that after cancellation, in view of the cancellation, returns could not be filed. It was submitted that however, after cancellation of the registration, in absence of registration number, the returns could not be filed.

5. In response to the grievance of the petitioner regarding cancellation of the registration on the ground of non-filing of the returns of income, learned Assistant Government Pleader produced copy of the Notification dated 31.03.2023 issued under Section 148 of the Central Goods and Service Tax Act, 2017.

5.1 The notification reads as under,

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RADHE PACKAGING

For Reference Visit:
Gujarat High Court

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GST Case Law