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IN THE HIGH COURT OF RAJASTHAN AT JAIPUR BENCH
ARUN BHANSALI, ASHUTOSH KUMAR, JJ.
M/s Hallmark Steel Private Limited - Petitioner
Versus
State of Rajasthan and Ors. - Respondents
D.B. Civil Writ Petition No. 17509 of 2022
Decided On : 05-01-2024
(A) Goods and Services Tax Act - Cancellation of GST registration - The petitioner challenged the cancellation of GST registration, which was subsequently revoked during the pendency of the petition. The court found the petition rendered in fructuous but allowed the petitioner to seek appropriate proceedings regarding filing returns and claiming Input Tax Credit. (Paras 2-5)
(B) Legal proceedings - The court emphasized the importance of following appropriate legal channels for grievances post-cancellation of registration.
ORDER :
This writ petition has been filed by the petitioner aggrieved of the cancellation of GST registration by the respondents.
2. Counsel for the petitioner submits that during pendency of the present petition, the cancellation has been revoked, however, a submission has been made that as during the period between cancellation and revocation of cancellation, the petitioner has not been permitted to file return, it may be permitted to file the same and claim benefit of the Input Tax Credit ('ITC'), and to that extent the petitioner still has grievance.
3. A perusal of the petition indicates that the challenge laid in the present petition pertains to cancellation of petitioner's registration and as during pendency of the present petition the said cancellation has been revoked, insofar as the present petition is concerned, the same has been rendered in fructuous.
4. However, qua the grievance now sought to be raised by the petitioner regarding filing of the return and claim of the ITC, the petitioner may approach the respondents in this regard and thereafter take appropriate proceedings in accordance with law.
5. Consequently, the petition is dismissed as having become in fructuous with liberty to take appropriate proceedings in accordance with law.
The cancellation of GST registration was revoked, rendering the petition moot, but the petitioner retains the right to seek appropriate proceedings for filing returns and claiming Input Tax Credit.
The restoration of GST registration is subject to fulfilling specified conditions, including filing returns, paying tax dues, and not utilizing unclaimed Input Tax Credit without approval.
Registration cancellation under tax law can be contested upon subsequent compliance with return filing requirements, subject to conditions regarding input tax credits.
The court emphasizes the necessity of compliance with tax laws for registration restoration under GST, balancing lawful trade and statutory enforcement.
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