M/S.Hunter Shipping And Trading v. Deputy Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 11.01.2023 CORAM :
The Hon'ble Mr.JUSTICE M.SUNDAR M/s.Hunter Shipping & Trading Represented by its Proprietor Mr.Chandra Mohan Having Office at First Floor, Room No.102, Door No.33, Rattan Complex Moore Street, Parrys, Chennai-600 001.
.. Petitioner Vs.
1.
Deputy Commissioner (ST) GST-Appeal, Chennai-1 C.T.Annexe Building, 3rd Floor, No.1, Greams Road Chennai-600 006.
2.
Assistant Commissioner (Circle) Integrated Commercial tax Office Complex At North Chennai Wall Tax Road, Chennai-03.
.. Respondents Writ petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records on the file in Order No.ZA330322104597U dated 24.03.2022 passed by the 2nd Page Nos.1/10
respondent and Rc.No.1287/2022/A1 dated 22.11.2022 passed by the 1st respondent, quash the same and direct the respondents to revoke the cancellation of petitioners GSTIM registration No.33AAKPG6774F1ZN. For Petitioner :
Ms.S.Harinyi along with Mr.S.Vishnu For Respondents :
Mr.C.Harsha Raj Additional Government Pleader (Taxes) *****
O R D E R
Captioned writ petition is listed in the Admission Board today.
2. When the matter was taken up, there was an interesting twist to the tale in terms of the trajectory the matter took and therefore, the captioned writ petition will now stand disposed of by this order.
3. Ms.S.Harinyi along with Mr.S.Vishnu, learned counsel on record for writ petitioner and Mr.C.Harsha Raj, learned Additional Government Pleader (Taxes) who accepted notice on behalf of both the respondents are before this writ Court.
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4. Short facts shorn of granular particulars will suffice. Factual matrix in a nutshell is that the writ petitioner is a registrant qua 'Tamil Nadu Goods and Services Tax Act, 2017' [hereinafter 'TN-G&ST Act' for the sake of convenience and clarity]; that the writ petitioner's registration was cancelled in and by an 'order dated 24.03.2022 bearing reference No.ZA330322104597U made by the second respondent' [hereinafter 'order of the original authority' for the sake of convenience and clarity]; that the order of the original authority was carried in appeal under Section 107 of TN-G&ST Act which was filed on 29.10.2022 by the writ petitioner; that this appeal is a statutory appeal under Section 107 of TNG&ST Act; that this appeal culminated in an 'order dated 22.11.2022 bearing reference Rc.No.1287/2022/A1 made by the first respondent' [hereinafter 'order of the Appellate Authority' for the sake of convenience and clarity]; that in and by the order of the first respondent Appellate Authority, the appeal was negatived primarily on the ground of limitation. Page Nos.3/10
5. Writ petitioner's case is that the appeal is not barred by limitation as according to the writ petitioner, the order of the original authority came to the knowledge of the writ petitioner only some time in September 2022 but this is disputed by learned Revenue counsel. It is not necessary to adjudicate upon this disputation / contestation owing to the trajectory the matter has taken.
6. A scanned reproduction of the order of the original authority (second respondent) dated 24.03.2022 alluded to supra is as follows: Page Nos.4/10
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7. A scanned reproduction of the order of the Appellate Authority (first respondent) dated 22.11.2022 alluded to supra is as follows: Page Nos.6/10
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8. A careful perusal of the order of the original authority brings to light that there appears to be some kind of secretarial muddle in paragraph No.1, particularly in the sentence which reads as follows: 'Hence Department Initiated Cancellation is proceeding is not approved.'
9. The captioned matter was passed over to enable the learned Revenue counsel to get instructions.
10. In the second call, learned Revenue counsel, on instructions, submitted that the aforementioned order of the original authority (second respondent) is now withdrawn. This submission is recorded. Page Nos.8/10
11. Learned Revenue counsel also submits that the portal is active qua writ petitioner.
12. Learned counsel on record for writ petitioner, on instructions, submits that the writ petitioner is able to go into the portal with writ petitioner's credentials and it is active.
13. The above trajectory drops the curtains on the captioned writ petition.
14. Captioned Writ Petition is disposed of recording the aforementioned trajectory that unfurled in the Admission Board today albeit making it clear that all the rights and contentions of both sides stand preserved if the second respondent chooses to issue a show cause notice afresh, if so desired and if so advised. Page Nos.9/10
M.SUNDAR, J., mk
15. Captioned Writ Petition is disposed of in the aforesaid manner. There shall be no order as to costs.
11.01.2023 Index: Yes/No Speaking / Non-speaking order mk To 1.
Deputy Commissioner (ST) GST-Appeal, Chennai-1 C.T.Annexe Building, 3rd Floor, No.1, Greams Road Chennai-600 006.
2.
Assistant Commissioner (Circle) Integrated Commercial tax Office Complex At North Chennai Wall Tax Road, Chennai-03.
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