The Andhra Pradesh High Court remanded back matter to primary authority on non-constitution of GST Tribunal in a matter relating to the restoration of GST Registration.
The petitioner, Y Screens Entertainment sought through the writ of mandamus to set aside the impugned appeal rejection passed by the second respondent, for not filing the appeal in time coupled with the cancellation of registration Form issued by the third respondent in Form GST REG-19 r/w Rule No.22(3) of the CGST/SGST Act 2017 as arbitrary and illegal and pass suitable orders.
The counsel for petitioner, V.Hima Bindu, mainly urged that the petitioner has a good ground to seek for restoration of his registration and in fact, he has mentioned the reasons for non-filing of the returns and on a technical ground that appeal was filed beyond the condonable period, the appeal was rejected and since the GST Tribunal has not been constituted under Section 109 of the CGST Act, the petitioner has no other go except invoking the jurisdiction of this Court under Article 226 of the Constitution.
The Counsel prayed to allow the writ petition and remit the matter back to the primary authority to consider the petitioner’s case and pass appropriate orders and relied upon the order of the Division Bench of the High Court for the State of Telangana in W.P.No.27071 of 2022, where under in similar circumstances, the writ petition was allowed and the matter was remitted to the primary authority for reconsideration of petitioner’s case.
The Court of Justices U Durga Prasad Rao and V Gopala Krishnan Rao “In that view of the matter and as the GST Tribunal has not been constituted as per the provision of the Act so as to enable the petitioner to pursue his further legal remedies, in the interest of justice, we consider it apposite to allow the writ petition and remit the matter back to the primary authority.”
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