Order Date – 17 March 2023

Parties: Abiswathika Infra Vs The state of Andhra Pradesh, The Chief Commissioner of State Tax, The Additional Commissioner (State Tax), The Goods and Service Tax Officer.

Facts –

• The Petitioner, Abiswathika Infra, was issued with an order cancelling the Goods and Service Tax registration of the petitioner firm on the ground that the petitioner firm did not submit returns for a continuous period of six (6) months but without providing an opportunity of hearing.
• The Appeal filed by the petitioner was rejected on the sole ground that the appeal was filed with a further delay of 35 days and as per Section 107 of the GST Act, the delay could be condoned for a period of one month.

Issue –

• Whether the cancellation of registration is in order?

Order –

• The Divisional Bench of Hon’ble High Court observed that in similar circumstances, learned Division Bench of the High Court for the State of Telangana having considered the fact that GST Tribunal has not been constituted under Section 109 of the CGST Act and thereby the petitioner could not be left without any remedy, held that it would be just and proper if the entire matter was remitted back to the 2nd respondent therein to reconsider the case of the petitioner and pass appropriate order in accordance with law.
• The petitioner preferred appeal but it was rejected for the reasons discussed supra. In that view of the matter and as the GST Tribunal has not been constituted as per the provisions of the Act so as to enable the petitioner to pursue his further legal remedy.
• Hence it was held that the writ petition is allowed and the matter is remitted back to consider the case of the petitioner and after verifying the returns.