2023 (10) TMI 573 - HC - GST

GST Registration Appeal: Authority Must Process Petition Within Two Weeks, Allow Manual Document Submission

M/s. Sakthi Steel Industries India Pvt. Ltd. Versus The Appellate Additional Commissioner State Tax

HC ruled on GST registration cancellation dispute. The court directed the appellate authority to register and process the petitioner's appeal within two ... Cancellation of registration of petitioner - submission of petitioner is that the petitioner proposes to submit supporting documents like invoices and other relevant material and as his registration was cancelled, he cannot upload digitally those documents - HELD THAT:- It is considered apposite to direct the 1st respondent to consider the appeal said to have been filed by the petitioner and register the same if it is otherwise in order and process the same for hearing within two weeks from the date of receipt of a copy of this order. Having regard to the fact that petitioner’s registration was cancelled, we give liberty to the petitioner to submit all the relevant documents before the 1st respondent manually, in which case, the said authority shall admit them and after affording an opportunity of hearing to both parties, pass an appropriate order in accordance with the governing law and rules expeditiously. Petition disposed off. Issues Involved:The issues involved in the judgment are related to the cancellation of GST registration number by the 4th respondent, filing of appeal digitally, suspension and subsequent cancellation of registration, inability to transact, submission of supporting documents, and consideration of appeal by the Appellate Authority.Cancellation of GST Registration and Filing of Appeal:The petitioner's grievance was against the cancellation of the GST registration number by the 4th respondent. The petitioner had filed an appeal before the 1st respondent digitally through the official website. However, the appellate authority had not been constituted, leading to the digital filing not being accepted or numbered. Subsequently, the petitioner filed an appeal manually, which was pending for consideration. The registration was suspended on 20.03.2023, and later it was canceled, affecting the petitioner's ability to transact using the registration number. The court acknowledged the provisional acknowledgment for the submission of the appeal, indicating that the petitioner had indeed filed an appeal before the Appellate Additional Commissioner(ST), Tirupati, on 26.04.2023. The petitioner intended to submit supporting documents like invoices, but due to the registration cancellation, faced challenges in uploading them digitally.Submission and Consideration of Appeal:The learned Government Pleader confirmed that the petitioner had already filed an appeal, which was under consideration. The 1st respondent, constituted as the Appellate Authority, would review the appeal if already submitted by the petitioner. The court, after considering the submissions of both parties, directed the 1st respondent to evaluate the appeal filed by the petitioner. The 1st respondent was instructed to register the appeal if found in order and process it for a hearing within two weeks from the receipt of the court's order. The petitioner was granted permission to manually submit all relevant documents before the 1st respondent, who would admit them and proceed to pass an appropriate order after providing an opportunity for both parties to be heard, in compliance with the applicable laws and rules.Conclusion:In conclusion, the court, in the interest of justice, directed the 1st respondent to consider and process the appeal filed by the petitioner within a specified timeline. The petitioner was allowed to submit supporting documents manually due to the registration cancellation. The court disposed of the writ petition with no costs, and any pending interlocutory applications in the case were to be closed accordingly.