Case Law Details
Mohankar Timber Company Vs Union of India (Bombay High Court)
In this case Instead of filing Application for Revocation of GST Registration Certificate, petitioner filed Appeal against the cancellation order which Appellate Authority dismissed as not maintainable. Petitioner challenged order of Appellate Authority by filing Writ Petition before Bombay High Court.HC allowed writ Petition and directed the Proper Officer to allow the application for Revocation filed within 15 days from the date of judgement.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. By this petition, the Petitioner is challenging Order No.PUN-CT-APRIL-ADC-000-379-2021-22 dated 31 January 2022 passed by the Commissioner of Central Tax (Appeals-II), Pune under the GST Act rejecting Petitioner’s appeal as not maintainable.
2. The brief facts are that the Petitioner having GSTIN registration No.27ACDPM3243NIZE was issued a show cause notice dated 7 January 2021 for cancellation of registration as Petitioner had not filed returns for a continuous period of six months. After considering the reply of the Petitioner, the Petitioner’s GSTIN registration was cancelled vide order dated 28 January 2021. An appeal was filed against the order of cancellation of GST registration under section 107 of the GST Act. By the impugned order dated 31 January 2022, although the Commissioner (Appeals) found the appeal to be within the period of limitation, holding that since Petitioner did not approach the jurisdictional CGST authority for revocation of cancellation of registration under section 30 of the Act after issuance of the cancellation order as per the time lines provided under the law, rejected the appeal filed by Petitioner as not maintainable.
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