Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods

Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.

Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017

Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017.

This writ appeal is directed against the order passed by the learned Judge which ended in dismissal on 12.12.2022 on the ground of limitation. Considering the copy of the notification No.53/2023-CENTRAL TAX dated 02.11.2023 produced, this court grants liberty to the appellant to approach the appellant authority for filing necessary appeal. Accordingly, this writ appeal stands disposed of.

- Present Writ Petition is being decided with a direction that in case, petitioner moves his representation for revocation of the cancellation order, under Section 30 of the CGST Act along with all the GST returns, outstanding tax and dues, if any, within two weeks’ from today, the Competent Authority shall consider the petitioner’s representation and pass appropriate order in accordance with law

The petitioner has filed the present petition praying that the respondent be directed to refund the amount as claimed by the petitioner in terms of the provision of Section 142 of CGST Act. The petitioner claims that the respondent had acknowledged the receipt of the said application but has not taken any steps to process the refund. The respondent shall consider the petitioner’s application and process the refund along with the applicable interest in accordance with law.

If a taxpayer has closed down its business, the respondent cannot insist that his GST registration be kept alive and he be held responsible for filing his returns thereafter. This court considers it apposite to direct that the taxpayer’s GST registration be considered as cancelled w.e.f. 31.03.2020, as was sought by him; accordingly this writ petition is disposed.

The petitioner has filed the present petition impugning the Show Cause Notice proposing to cancel the petitioner’s GST registration as well as impugning the order whereby the petitioner’s GST registration was cancelled. The said order does not contain any reasons but merely states that the order has been passed with reference to the impugned SCN. Thus, in effect, the impugned SCN does not set out the purpose of the show cause notice to enable the noticee to respond to the allegations. The impugned SCN fails to satisfy the said standards. In view of the above, the impugned SCN and the impugned order are set aside. The respondents are directed to restore the petitioner’s GST registration forthwith.

The registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. The registration was suspended with effect from 02.09.2021. Accordingly, the order is modified to the extent that cancellation shall take effect from 02.09.2021.

The petitioner impugns order whereby the appeal filed by the petitioner has been dismissed solely on the ground of limitation. Petitioner had filed the appeal impugning order whereby the GST registration of the petitioner was cancelled retrospectively with effect from 31.03.2022. The show cause notice as well as the impugned order of cancellation, are themselves vitiated on account of lack of reason and clarity. The appeal has been dismissed solely on the ground of limitation. Since the very foundation of entire proceedings i.e. show cause notice and the order of cancellation are vitiated, this court is of the view that no purpose would be served in relegating the petitioner to the stage of an appeal. The petition is allowed. The impugned show cause notice et aside. GST registration of the petitioner is restored.

Question in this petition is with regard to interpretation of the notifications. It is the case of the petitioners that they are engaged in supply of Mango Pulp. They are 100% export oriented unit. The question arises in the petition is, insertion against Sr. No.16 by a notificatiFon dated 13.07.2022, by which, the entry for demand of tax is at the rate of 12% whereas the demand raised is 18%. RULE returnable on 01.12.2023.