Case Law Details
Globus Logisys Pvt Ltd Vs Depury Commissioner of State Tax (Calcutta High Court)
In the case of Globus Logisys Pvt Ltd Vs Deputy Commissioner of State Tax, the Calcutta High Court addressed the issue of a pending application for revocation of GST registration cancellation. The petitioner’s registration was canceled on March 10, 2022, and a revocation application was filed on April 25, 2022. Despite a show cause notice issued on May 19, 2022, the application remained unresolved. The petitioner’s appeal against the cancellation was dismissed on March 27, 2023, due to a delay in submission. The court determined that the delay in addressing the revocation application, which had been pending for over two years, was unjustified. The court directed the respondents to expedite the decision on the revocation application within four weeks, ensuring the petitioner is given a fair hearing. The writ petition was disposed of with this directive, and all parties were instructed to follow the server copy of the order from the court’s official website.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. The petitioner’s registration under the WBGST/CGST Act, 2017 (hereinafter referred to as the “Said Act”) was cancelled by an order dated 10th March 2022. The petitioner, thereafter, had filed an application for revocation of the order of cancellation on 25th April 2022. It is in connection therewith, a show cause notice dated 19th May 2022 was issued by the department.
2. In the interregnum, however, the petitioner had preferred an appeal before the appellate authority under Section 107 of the said Act. The appellate authority, by its order dated 27th March 2023 was, inter alia, pleased to dismiss the said appeal on the ground of “delay in submission of the appeal”.
3. The petitioner contends that although the petitioner had filed an application for revocation of cancellation of registration, such application has been kept pending.
4. Having heard the learned advocates appearing for the respective parties, I am of the view that the respondents were obliged to dispose of the petitioner’s application for revocation of the cancellation of registration which has been kept pending for more than two years now.
5. In view thereof and taking note of the fact that the appeal filed by the petitioner was not disposed of on merit, I direct the respondents to dispose of the petitioner’s application for revocation of cancellation as expeditiously as possible, preferably within a period of 4 weeks from date of communication of this order upon giving an opportunity of hearing to the petitioner.
6. With the above observations and directions, the writ petition being WPA 13464 of 2024 is accordingly disposed of.
7. All parties shall act on the basis of the server copy of this order duly downloaded from this Court’s official website.
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