On delay in the revocation application of GST registration, the Madras High Court (HC) granted time for further Submission.
The writ petitioner-dealer/registrant qua GST registration has at least three remedies under Goods and Services Tax Act, 2017 [‘GST Act’] and Rules thereunder being ‘Goods and Services Tax Rules, 2017’. To be noted, said Rules are subordinate legislation made by the Government under Section 164 of the GST Act read with Section 166 of the GST Act.
It was submitted that the three remedies are a) a statutory appeal under Section 107 of the GST Act, b) an Application for revocation of impugned order under Section 30 of the GST Act read with Rule 23 of GST Rules and c) an application for registration afresh under Section 22 of GST Act.
The impugned order dated 04.01.2022 and was served on the writ petitioner on the same day (uploaded in the portal) and three months prescribed period and one-month condonable period qua Section 107 appeal has since elapsed.
It was submitted that an application afresh under Section 22, can cause difficulties since he is a Government Contractor and change in the Registration Number is difficult.
Section 30 of the GST Act, itself speaks about limitations and therefore, whether subordinate legislation can extend the limitation in the parent legislation arises for consideration. In this regard, Section 166 of the parent Act becomes relevant as that provides for the laying of all subordinate legislation made under Section 164 before both houses of Parliament.
Such subordinate legislation which is placed before both houses of Parliament is placed in a different footing qua in a different basket qua other subordinate legislations, which do not have such a statutory requirement i.e., the statutory requirement placed before both houses of Parliament.
Justice M Sundar observed that both sides request a short accommodation to make further submissions on the above lines. Request acceded to. Mr C. Harsha Raj, Additional Government Pleader (Tax) was given an audience who highlighted Section 30 of the parent legislation point alluded to supra. The counsel is permitted to assist the Court in the next listing along with Mr Pramodkumar Chopda for greater clarity.
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