Case Title | Anand Prasad Gstin Vs Commissioner, State Goods And Services Tax Commissionerate, Dehradun |
Court | Uttarakhand High court |
Honorable Judges | Justice Sanjaya Kumar Mishra |
Citation | 2022 (12) GSTPanacea 602 HC Uttarakhand Writ Petition No. 3195 of 2022 (M/S) |
Judgement Date | 12- December-2022 |
In the given legal petition, the petitioner is seeking two primary forms of judicial relief from the court regarding their Goods and Services Tax (GST) registration. Here is a detailed summary of the petition:
1.Writ of Certiorari to Quash Cancellation Order: The petitioner requests the court to issue a writ, order, or direction in the nature of certiorari. This writ would call for the records of the case related to the cancellation of the petitioner’s GST registration. Specifically, the petitioner seeks to quash the order dated February 28, 2022, which canceled their GST registration. The petitioner expresses willingness to pay all outstanding taxes, interest, and any applicable late fees to resolve the matter.
2.Writ of Mandamus for Application Under Section 30 of the CGST Act 2017: The petitioner also asks the court to issue a writ, order, or direction in the nature of mandamus. This would permit the petitioner to submit an application under Section 30 of the Central Goods and Services Tax (CGST) Act, 2017. The purpose of this application would be to seek the revocation of the cancellation of their GST Identification Number (GSTIN) 05BLWPP1432M1ZL. Furthermore, the petitioner requests the court to direct the second respondent (presumably a GST officer or authority) to consider their application for revocation in accordance with the law.
In essence, the petitioner is seeking judicial intervention to overturn the cancellation of their GST registration and to allow them the opportunity to apply for revocation of this cancellation, subject to their compliance with all outstanding tax obligations.
The petitioner has requested the court to issue a writ, order, or direction in the nature of certiorari to review and quash the GST registration cancellation order dated February 28, 2022. The petitioner expresses willingness to pay all outstanding taxes, interest, and any late fees to resolve the issue.
Additionally, the petitioner seeks a writ, order, or direction in the nature of mandamus to permit the submission of an application under Section 30 of the CGST Act 2017 for the revocation of the GSTIN 05BLWPP1432M1ZL cancellation. The petitioner requests that Respondent No. 2 be directed to consider this application in accordance with the law.
The petition highlights the jurisdictional limits of the First Appellate Authority, which cannot extend the limitation period beyond one month after the prescribed period. This restriction poses significant hardship, leaving the petitioner without remedy. As a semi-skilled laborer working as a painter, the petitioner’s livelihood depends on having an active GST registration to raise bills and receive payments, especially from government agencies and private clients who require GST numbers for online transactions.
The cancellation of the GST registration severely affects the petitioner’s ability to secure employment and execute work, thus impacting his right to livelihood. The inability to appeal the cancellation would result in a denial of livelihood, violating Article 21 of the Constitution, which ensures the right to life and, by extension, the right to livelihood.
The petition argues that allowing this situation to persist would amount to a violation of Article 21, as the petitioner’s right to earn a living is being unjustly hindered by the cancellation of the GST registration and the inability to appeal within the restricted timeframe.
The petitioner in this case seeks relief from the cancellation of their Goods and Services Tax (GST) registration, citing readiness to fulfill outstanding tax obligations. They petition for a writ of certiorari to quash the cancellation order and request a mandamus to allow them to apply for revocation under Section 30 of the CGST Act 2017. The petitioner argues that denial of GST registration impacts their right to livelihood, invoking Article 21 of the Indian Constitution.
The court notes the petitioner’s failure to file returns for six consecutive months, prompting a show cause notice. Despite being time-barred, the court grants a waiver and instructs the petitioner to file a revocation application within 21 days, emphasizing compliance with GST rules. The court underscores the need for expedited resolution due to the livelihoods of individuals associated with the petitioner’s company being at stake.
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