The Court is convened through Video Conferencing mode.
2. Heard Mr. Pravat Kumar, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for the opposite parties-Central Goods and Service Tax (CGST).
3. This writ petition has been filed by the petitioner-M/s. OCL Iron and Steel Limited with the following prayer:
“Therefore, on the facts and in the circumstances of the case, it is most humbly and respectfully, prayed that this Hon’ble Court may graciously be pleased to:
a) Issue a writ of certiorari or any other appropriate writ, order or direction to quash the assessment order No.01/2020 dated 06.01.2020 under Annexure-2, 04/2020 dated 26.02.2020 under Annexure-3 and 16/2020 dated 08.07.2020 under Annexure-4 and GST cancellation order dtd. 18.06.2020 under Annexure-13 passed by the opp.party No.3 i.e. Superintendent Goods and Service Tax & Central Excise, GST & Central Rajgangpur Range, Sundergarh, and
b) Give direction to the Opp.Party No.3 to dispose of Annexure-15 and,
c) Also pass any other further order or direction in the facts and circumstances of the present petition.”
4. In course of argument, learned counsel for the petitioner Mr. Pravat Kumar does not press clause (b) of the prayer and confined his argument in respect of prayer (a). It is submitted in the facts of the case that against the assessment order dated 06.01.2020 (Annexure-2), order dated 26.02.2020 (Annexure-3), order dated 08.07.2020 (Annexure-4) and also against the order dated 18.06.2020 (Annexure-13), the petitioner is aggrieved and has approached this Court.
5. Mr. Sunil Mishra, learned Standing Counsel for the opposite party-Department submits that Sections 100 and 107 of the Central Goods and Services Tax (CGST) Act, 2017 are the provisions for appeal against the assessment order passed by the assessing authority. Section 30 of the CGST Act, 2017 read with Rule 23 of the CGST Rules, 2017 deals with revocation of cancellation of registration.
Therefore, alternative remedy is available for the petitioner against the impugned orders. Instead of approaching the appellate authority, the petitioner has directly filed the present writ petition.
6. Learned counsel for the petitioner again submitted that the petitioner may be given liberty to approach the appellate authority under Section 107 of the CGST Act, 2017 by way of an appeal and a direction may be issued to the appellate authority to entertain the appeal, which may be now filed pursuant to the impugned assessment orders and also give opportunity to approach the competent authority under Section 30 of the CGST Act, 2017 read with Rule 23 of the CGST Rules, 2017 for redressal of its grievance with regard to revocation of cancellation of the registration.
7. Having regard to the facts and circumstances of the case and the submissions of learned counsel for the parties, the present writ petition is disposed of with the direction that the petitioner shall file an appeal against the impugned assessment orders under Annexures-2, 3 and 4 within a period of 15 days from today before the appellate authority under Section 107 of the CGST Act, 2017. In the event the appeal is filed, the appellate authority shall dispose of the same on merits and in accordance with law, as expeditiously as possible, preferably within a period of eight weeks. Simultaneously, if the petitioner files an application before the competent authority within the period as stated above for revocation of cancellation of registration as per the procedure prescribed under Section 30 of the CGST Act, 2017 read with Rule 23 of the CGST Rules, 2017, the competent authority shall decide the same on merits.
8. With the aforesaid observation and direction, the writ petition stands disposed of.
As Lock-down period is continuing for COVID-19, learned counsel for the petitioner may utilize the soft copy of this order available in the High Court’s website or print out thereof at par with certified copies in the manner prescribed, vide Court’s Notice No.4587, dated 25.03.2020.