A.R. Steels Vs Assistant Commissioner (ST) (Andhra Pradesh High Court)
Andhra Pradesh High Court, in the matter cancellation of GST registration on allegation of availment of Input Tax Credit without actual receipt of goods, has dismissed the present writ on the ground of availability of alternative remedy.
Facts- Petitioner is a proprietary concern engaged in the business of purchase and sale of iron scrap and petitioner is registered with GST department. 1st respondent issued a show cause notice dated 22.06.2023 U/s 29 of SGST Act r/w Rule 21 of CGST Rules, 2017 proposing to cancel the registration of the petitioner on the alleged ground that the suppliers of the goods to the purchaser has availed ITC without actual receipt of goods and indulged in passing on such credit to the petitioner without supply of goods.
Without considering all these aspects, the 1st respondent passed the impugned order dated 15.07.2023 cancelling the registration of the petitioner on untenable grounds and also on the grounds which were not raised in the show cause notice. Being aggrieved, the present writ petition is filed.
Conclusion- Admittedly, the petitioner has alternative remedy to challenge the impugned order which he did not avail. Therefore, we does not deserve any order in the writ petition. However, considering that the petitioner’s registration has been cancelled and thereby he cannot continue his business activities, we deem it apposite to give an opportunity to the petitioner to challenge the impugned order either by way of filing a petition U/s 30 of the GST Act or to file an appeal within a reasonable time.
