Gauhati High Court
Ashutosh Ghosh vs Union Of India And 4 Ors on 24 February, 2023
Author: Sanjay Kumar Medhi
Bench: Sanjay Kumar Medhi
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GAHC010030792023
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/865/2023
ASHUTOSH GHOSH
S/O LT. ATUL CH. GHOSH, R/O 38, TD BANARJEE ROAD, P.O.-SAKTINAGAR,
KRISHNANAGAR, P.S.-KOTWALI, DIST-NADIA, WEST BENGAL
VERSUS
UNION OF INDIA AND 4 ORS.
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA,
DEPARTMENT OF FINANCE
2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE
TAX
GST BHAWAN
KEDAR ROAD
GUWAHATI-781001
ASSAM
3:THE JOINT COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE
TAX
GST BHAWAN
KEDAR ROAD GUWAHATI-781001
ASSAM
4:THE ASSISTANT COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
GUWAHATI
D-2
ASSAM
5:THE SUPERINTENDENT
CENTRAL GOODS AND SERVICE TAX
GUWAHATI-D2
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ASSA
Advocate for the Petitioner : MR. A K GUPTA
Advocate for the Respondent : DY.S.G.I.
BEFORE
HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI
ORDER
24.02.2023 Heard Shri RS Mishra, learned counsel for the writ petitioner. Also heard Shri S.C. Keyal, learned Standing Counsel, GST, appearing for the respondents.
2. The petitioner firm is engaged in the business of providing cab service and, therefore, is required to have GST registration. The petitioner had accordingly obtained GST registration but due to certain reasons beyond the control of the petitioner, which includes the outbreak of COVID-19 pandemic, the petitioner could not file its return regularly. Situated thus, a show cause notice dated 05.01.2021 was issued to the petitioner as to why its GST registration should not be cancelled. Thereafter, the impugned order dated 14.12.2021 has been issued cancelling the GST registration of the petitioner.
3. The appeal preferred by the petitioner against the impugned order dated 14.12.2021 is pending before the appellate authority.
4. Shri Mishra, the learned counsel submits that due to cancellation of the GST registration, the petitioner's business activities has been seriously hampered. Under the circumstances, an urgent order for restoration of the GST registration is required to be passed by this Court.
5. Taking note of the grievance of the petitioner, this Court has directed the learned Standing Counsel, GST to obtain instructions and appraise this Court as to whether, any immediate relief can be granted to the petitioner.
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6. Today, when the matter is called up, Shri Keyal, learned Standing Counsel submits on instruction that cancellation of the GST registration of the petitioner can be revoked with immediate effect if he files up-to-date return and pays the tax amount due along with other statutory due as per Rule 23 of the CGST Rules, 2017.
7. Shri Mishra, learned counsel for the petitioner submits that his client has already deposited all necessary dues but if any further amount is still payable under the Rules, the same will be paid.
8. If that be so, there is no justification for keeping this matter pending before this Court any further. Therefore, with the consent of both the sides, this writ petition is being disposed of by directing the respondents to restore the GST registration of the petitioner immediately on filing return along with deposit of statutory dues by the petitioner, in accordance with the Rules.
9. The aforesaid exercise be carried out as expeditiously as possible.
10. With the above observation, the writ petition stands disposed of.
JUDGE Comparing Assistant