HC Directs Reconsideration of Cancellation of GST Registration of Assessee As No Appeal Could Be Filed Before Tribunal

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Cancellation of GST Registration

Case Details: AKSA Lagacies (P.) Ltd. v. State Taxes Department (Goods & Services Tax) - [2024] 158 taxmann.com 638 (Jammu & Kashmir and Ladakh)

Judiciary and Counsel Details

    • N. Kotiswar Singh, CJ. & M.A. Chowdhary, J.
    • Vikas Malik & Roman Muneeb, Advs. for the Petitioner.
    • Sajad Ashraf, GA. for the Respondent.

Facts of the Case

The petitioner was a proprietorship concern engaged in the business of trading of goods. The GST registration of petitioner was cancelled by the department and it filed writ petition challenging cancellation order. It was contended that the absence of Appellate Tribunal made it difficult to appeal the cancellation order.

High Court Held

The Honorable High Court noted that the petitioner was seeking relief to file application for reconsideration of cancellation of registration with the department. The Court also noted that in the absence of Appellate Tribunal, to challenge any order passed by the Appellate Authority, it would be more appropriate that the Appellate Authority should re-hear the petitioner regarding the cancellation of registration, as it involved certain ascertainment of facts.

Therefore, the Court allowed the petitioner to file application for reconsideration of cancellation of registration with the department.

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