2022 (10) TMI 869 - HC - GST

Tax Dispute Resolution: Petitioner Granted 15 Days to File Application Under Section 30 of CGST Act

HC reviewed a tax dispute involving partial payment of dues. The court granted the petitioner 15 days to file an application under Section 30 of CGST Act, ... Maintainability of petition - availability of alternative remedy - petitioner had an opportunity to comply with the provisions of the regulations/statute and petitioner failed to avail of remedy under Section 30 of the CGST Act - revocation of cancellation of the registration - HELD THAT:- The petition is disposed off by passing the following order: (a) In case the application is filed by petitioner within 15 days from today under Section 30 of the CGST Act before the Authority, the Authority shall construe the same within limitation and take decision upon the application on merits, expeditiously. (b) Petitioner may therefore, file an application either by E-mail or hand delivery within 15 days from today under Section 30 of the CGST Act before the Authority/proper officer who shall construe the same as within time and dispose the application on merits expeditiously and in any case within four weeks of receiving the application. Issues:Impugning an order dismissing petitioner's appeal for failure to comply with regulations/statute and avail remedy under Section 30 of the CGST Act.Analysis:The petitioner challenged an order dismissing their appeal, contending that they were not provided with details regarding the amount due. The court noted that the petitioner had only deposited a partial amount of Rs. 32 lakhs out of the total dues of Rs. 2.74 crores plus interest. The court directed the petitioner to file a DRC-3 return for the amount deposited to be transferred to the Government's account. The respondent argued that the breakup of the liability was provided in the order for cancellation of registration, which the petitioner disputed, stating that the details were not adequately explained.Analysis:The court decided to grant the petitioner an opportunity to file an application under Section 30 of the CGST Act before the Authority. The court instructed the Authority to consider the application within the specified time limit and make a decision on the merits promptly. The petitioner was given 15 days to file the application, either by email or hand delivery, and the Authority was directed to dispose of the application within four weeks of receiving it. The court disposed of the petition without any order as to costs, emphasizing the need for expeditious resolution of the matter.