The Gauhati High Court directed the early determination of the issue in order to restore the GST Registration as well as to enable the portal to make further returns and also pay the subsequent taxes.
The petitioner assessee, M/s Ramky is subjected to the GST dues and for the purpose had the registration under the GST law. In respect of submission of returns for the month of January, 2018, the petitioner claims that inadvertently they had punched the incorrect figure in the portal of the GST, and because of such mistake, neither the assessment could be made nor they could pay the required taxes. In the resultant situation, by an order, the registration of the petitioner assessee stood canceled. The petitioner assessee instituted the writ petition wherein notice was issued returnable in four weeks and in the interim it was provided that till the returnable date, the cancellation of the registration by the order has stayed. An implication of the interim order staying the cancellation of the registration as per the order impugned therein would be that by virtue of the interim order of the Court, the registration of the petitioner stood restored. It is stated that the writ petition is still pending and no further progress has been made.
Advocate A.Sharaf on behalf of the petitioner contended that although there is an interim order of this Court staying the cancelation of the registration of the petitioner, the authorities under the SGST is yet to restore the registration of the petitioner assessee, which resulted in the petitioner assessee being unable to submit the returns and pay the taxes also for the period subsequent thereto. It is stated that the submission of returns, payment of taxes, etc under the GST laws is done through the portal of the Department and nothing is done manually. The portal is programmed in such a manner that if the tax for January, 2018 is not paid, even if the registration is restored, the petitioner assessee would be unable to submit returns as well as pay taxes for the period subsequent thereto.
The single-judge bench of Justice Achintya Malla Bujor Barua while listing the matter after two weeks for hearing held that an early determination of the issue is required to be made. If the issue raised would be adjudicated in favor of the writ petitioner, the same would entail a restoration of its registration as well as to enable the portal to make further returns and also pay the subsequent taxes. On the other hand, if the issue is decided against the writ petitioner, the same would have its own consequence.
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