THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY
W.P.No.38291 of 2022
ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)
Heard Ms. Aruna Sri, learned counsel for the petitioner
and Mr. B.Narsimha Sarma, learned counsel for the respondent.
2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of the order dated 01.10.2021 passed by respondent No.1 as well as the order dated 27.08.2022 passed by respondent No.2 dismissing the appeal filed by the petitioner and affirming the order of respondent No.1 dated 01.10.2021.
3. Petitioner before us is a partnership firm which is engaged in the business of supply of services. Petitioner is registered under the Central Goods and Services Tax Act, 2017 (briefly 'the CGST Act' hereinafter) vide registration certificate dated 17.03.2021 bearing registration GSTN No.36AAAJFT5341G1Z3.
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4. On the ground that petitioner had not filed Goods and Services Tax (GST) returns for a continuous period of six months, showcause notice dated 13.09.2021 was issued by respondent No.1 to the petitioner calling upon the petitioner to furnish reply as to why its GST registration should not be cancelled. Pursuant thereto, petitioner submitted reply on 22.09.2021. However, the reply of the petitioner was not accepted whereafter, order dated 01.10.2021 was passed by respondent No.1 cancelling GST registration of the petitioner on the ground that it had not filed GST returns for six months.
5. Appeal filed by the petitioner before respondent No.2 was rejected vide the order dated 27.08.2022 on the ground that the application for revocation of cancellation of registration was filed beyond the limitation period. That apart, petitioner had not challenged the decision of respondent No.1 for cancellation of registration. Aggrieved, the present writ petition has been filed.
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6. We find that the issue raised in this writ petition is squarely covered by a judgment of by this Court dated 12.09.2022 passed in W.P.No.34926 of 2022.
7. Consequently, in terms of the order of this Court dated 12.09.2022 passed in W.P.No.34926 of 2022, we set aside the impugned order of cancellation of registration dated 01.10.2021 passed by the Superintendent of Central Tax as well as the order of the appellate authority dated 27.08.2022 passed by respondent No.2- appellate authority and remand the matter back to the Superintendent of Central Tax (respondent No.1) for passing fresh order in accordance with law after giving due opportunity of hearing to the petitioner.
8. The above exercise shall be carried out within a period of two months from the date of receipt of a copy of this order. In the meanwhile, petitioner shall submit the GST returns and make the due payments.
9. Writ Petition is accordingly allowed. No costs.
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As a sequel, miscellaneous petitions, pending if any, stand closed.
__________________ UJJAL BHUYAN, CJ _______________________ C.V.BHASKAR REDDY, J Date: 13.10.2022 LUR/SUS