This writ petition is dismissed without prejudice to the right of the petitioner to work out his remedies as per the GST Act.

Invocation of Section 130, in the absence of any material to suggest that there was an evasion of tax by the petitioners, cannot be said to be justified.

The writ petitioners, who are registered dealers under the GST Act, 2017 engaged in the business of sale and purchase of tobacco leaves have approached this Court assailing the summary order issued by the Respondent. This petition is disposed of permitting the petitioner to file an appeal within a period of three weeks from today.

The matter is remitted back to the adjudicating authority to pass an appropriate order under Section 73 of the Act by affording an opportunity of hearing to the petitioner.

Goods and Service Taxes having been specifically exempted from adding in the rates quoted, the same cannot be made included in the subsequent clauses. GST being a tax to be suffered by the ultimate beneficiary, the Corporation for whom the work is done by the contractor has to remit the same.

This Writ Petition is filed for certified mandamus, to quash the cancellation order. This Court is allowing the writ petition and the respondent is directed to restore the petitioner’s GST registration number. After restoration, the petitioner is directed to file the returns and pay tax and penalty as per law.

The grievance of the petitioners is for refusal on the part of respondent to accept and admit appeals sought to be filed by the petitioners under Section 107 of CGST Act. Merely because electronic portal does not make a provision for filing of an appeal against an intimation issued in Form DRC-05, the petitioners cannot be faulted and for such technical reason, it cannot be countenanced that a statutory right of appeal available to the petitioners is rendered otiose.

There is no merit in the challenge to the impugned order passed under Section 74 of the GST Act, 2017. Considering the fact that the petitioner had filed these writ petitions before the expiry of the extended period of limitation for filing an appeal against the Assessment order, the petitioner is given the liberty to file a statutory appeal.

It is the case of the respondents that the petitioner was not carrying an e-way bill, which means that the proceeding of confiscation has been initiated under Section 130 (1) (iv) of the Act. The main argument on behalf of the petitioner is that it is not a case of evasion of tax; it is merely a failure to carry the e-way bill, which is a requirement of the Rules and as such is punishable under Section 164(4) of the Act or under Section 122(1)(xiv) of the Act. The petitioner was transporting goods without the e-way bill, with the intent to evade the tax. It attracts the provisions of Section 130 of the Act. Accordingly, the writ petition deserves to be dismissed.

The present petition is confined to the petitioner’s challenge to the Order-in-Original whereby the petitioner’s GST registration was cancelled. The cancellation of the GST Registration of a taxpayer has wide implications for the taxpayer and has the propensity of bringing the taxpayer’s business to a standstill. It could never be the intention of the legislature to exclude persons from carrying on legitimate business. This court set aside the impugned Show Cause Notice.

The respondent is directed to examine the petitioner`s claim of ownership of goods and thereafter proceed afresh to determine the issue after affording the opportunity of hearing to the petitioner.

Petitioner has challenged the preliminary reports on the alleged ground that the said officer/respondent no. 1 does not have any jurisdiction to ask the petitioners to file any objection to the aforesaid preliminary reports or ask the petitioners to avail the opportunity of personal hearing. This court is not inclined to interfere with the aforesaid impugned preliminary reports at this stage of investigation by which it has sought objection from the petitioners if they have any and accordingly these writ petitions being premature are dismissed.