W.P. No.135 of 2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.07.2020 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.135 of 2020 and WMP. Nos.167 & 168 of 2020 M/s.Special Wire Products (P) Ltd, Rep. by its Managing Director, P.L. Rajendran, No.235 SIDCO Industrial Estate, Ambattur, Chennai-98. .. Petitioner Vs. 1 Deputy/ Assistant Commissioner GST and Central Excise Ambattur Division, R 40 A1 TNHB Complex, Mugappair, Chennai-37. 2 Additional/ Joint Commissioner of CGST and CE (Appeals), Chennai North Commissionerate, No.26/1 Mahatma Gandhi Road, Nungambakkam Chennai-34. .. Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India praying Writ of Certiorari to call for records of first respondent leading to issue of impugned order bearing Order Reference No.ZA990919000737U dated 6.9.2019 and quash same since it is contrary to Honourable High Courts Order dated 29.7.2019 in WP No.22260 of 2019 and also violative of Article 19(1)(g) of Constitution of India and consequently direct respondents to waive interest penalty and late fee http://www.judis.nic.in 1 W.P. No.135 of 2020 for non payment of GST during period of GSTIN Registration was cancelled due to fault of respondents For Petitioner : Mr.G.Natarajan For Respondents : Mr.A.P.Srinivas, Senior Standing Counsel ORDER Heard Mr.G.Natarajan, learned counsel for petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel for respondents. 2.Tthe petitioner had appeared before respondent on 29.08.2019, since in communication of even date issued by Deputy Commissioner, he refers to submissions put forth by petitioner to Officer during personal hearing . That being said, order of rejection dated 06.09.2019 states on ground that petitioner did not appear in response to notice dated 06.09.2019 (the date is erroneous) is clearly incorrect. 3. Thus, impugned order dated 06.09.2019, being in violation of principles of natural justice, is quashed. 4. Central Board of Indirect Taxes, Customs in order No.1 of 2020 Central Board of Indirect Taxes and Customs in S.O. 2064 (E). dated 25.06.2020 has stated as follows: http://www.judis.nic.in 2 W.P. No.135 of 2020 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Order No. 01/2020- Central Tax New Delhi, 25th June, 2020 S.O. .....(E). WHEREAS, sub-section (2) of section 29 of Central Goods and Services Tax Act, 2017 (hereinafter referred to as said Act) provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as under: - (a) registered person has contravened such provisions of Act or rules made thereunder as may be prescribed; or (b) person paying tax under section 10 has not furnished returns for three consecutive tax periods; or (c) any registered person, other than person specified in clause (b), has not furnished returns for continuous period of six months; or (d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from date of registration; or (e) registration has been obtained by means of fraud, willful misstatement or suppression of facts: Provided that proper officer shall not cancel registration without giving person opportunity of being heard. AND WHEREAS, sub-section (1) of section 169 of said Act provides for service of notice (opportunity of being heard); clauses (c) and (d) of said sub- section are as under: - . (c) by sending communication to his e-mail address provided at time of registration or as amended from time to time; or (d) by making it available on common portal; or ; AND WHEREAS, sub-section (1) of section 30 of said Act provides for application for revocation of cancellation of registration within thirty days from date of service of cancellation order; AND WHEREAS, sub-section (1) of section 107 of said Act provides for filing appeal by any person aggrieved by any decision or order passed by adjudicating authority within three months from date on which said decision or order is communicated to such person and sub-section (4) of section 107 of said Act empowers Appellate Authority that it may, if he is satisfied http://www.judis.nic.in 3 W.P. No.135 of 2020 that appellant was prevented by sufficient cause from presenting appeal within aforesaid period of three months, allow it to be presented within further period of one month; AND WHEREAS, large number of registrations have been cancelled under subsection (2) of section 29 of said Act by proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of said Act and period of thirty days provided for application for revocation of cancellation order in sub-section (1) of section 30 of said Act, period for filing appeal under section (1) of section 107 of said Act and also period of condoning delay provided in sub-section (4) of Section 107 of said Act has elapsed; registered persons whose registration have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of said Act are unable to get their cancellation of registration revoked despite having fulfilled all requirements for revocation of cancellation of registration; said Act being new Act, these taxpayers could not apply for revocation of cancellation within specified time period of thirty days from date of service of cancellation order, as result whereof certain difficulties have arisen in giving effects to provisions of sub-section (1) of section 30 of said Act; NOW, THEREFORE, in exercise of powers conferred by section 172 of Central Goods and Services Tax Act, 2017, Central Government, on recommendations of Council, hereby makes following Order, to remove difficulties, namely: 1. Short title.- This Order may be called Central Goods and Services Tax (Removal of Difficulties) Order, 2020.- 2. For removal of difficulties, it is hereby clarified that for purpose of calculating period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, later of following dates shall be considered:- a) Date of service of said cancellation order; or b) 31 st day of August, 2020. 5. Commercial Taxes and Registration Department of Government of Tamil Nadu has passed G.O.Ms.No.102 dated 26.06.2020 consequent upon above CBIT Notification. http://www.judis.nic.in 4 W.P. No.135 of 2020 6. In light of aforesaid, this Writ Petition is allowed and petitioner is at liberty to approach Assessing Authority by cut-off date provided in Notification seeking restoration of registration. No costs. Connected Miscellaneous Petitions are closed. 22.07.2020 Sl Index:Yes/No Speaking/non-speaking order To 1 Deputy/ Assistant Commissioner GST and Central Excise Ambattur Division, R 40 A1 TNHB Complex, Mugappair, Chennai-37. 2 Additional/ Joint Commissioner of CGST and CE (Appeals), Chennai North Commissionerate, No.26/1 Mahatma Gandhi Road, Nungambakkam Chennai-34. http://www.judis.nic.in 5 W.P. No.135 of 2020 Dr.ANITA SUMANTH, J. sl W.P. No.135 of 2020 and WMP. Nos.167 & 168 of 2020 22.07.2020 http://www.judis.nic.in 6 Special Wire Products (P) Ltd. v. Deputy/ Assistant Commissioner GST and Central Excise / Additional/ Joint Commissioner of CGST and CE (Appeals)