ORDER

Heard Ms. N. Gogoi, learned counsel for the petitioner as well as Mr. V. Choudhury, learned standing counsel for the respondents.

2. The petitioner claims to be dealing in scrap business and is registered under the Goods and Service Tax, 2017. On 12.11.2022, the respondent no.3 issued a show-cause notice to the petitioner, informing him that in course of field inspection, no additional place of business or any business in the principal place was found and accordingly, the GST registration of the petitioner was suspended w.e.f. 12.11.2022.

3. The petitioner uploaded his show-cause reply on 21.11.2022 in the GST portal. However, the concerned respondent authority by its letter dated 22.11.2022, ordered cancellation of registration effective from 22.11.2022. The learned counsel for the petitioner has referred to the form of GSTR-1 to project that the petitioner was doing business from his premises. Accordingly, the impugned show-cause notice as well as the impugned order dated 22.11.2022, cancelling his registration is under challenge in this writ petition filed under Article 226 of the Constitution of India. It is also submitted that the provision of section 29 of the Assam GST Act envisages that cancellation and registration may be done if the business is not commenced within 6(six) months from the date of the registration. Hence, it is submitted that the cancellation of the registration of the business of the petitioner was done prior to the expiry of 6(six) months as the GST registration of the petitioner was provided w.e.f. 09.06.2022. Therefore, it is submitted that the cancellation would have been done only after expiry of 6(six) months from 09.06.2022.

4. Be that as it may, the learned standing counsel for the respondents has referred to the provisions of section 13 of the Assam GST Act, 2017 which provides that the person who is aggrieved by the cancellation of registration may apply to the designated officer against cancellation of the registration within a period of 30(thirty) days on the date of service of the cancellation order.

5. Therefore, as section 30 of the Assam GST Act, 2017 provides alternative and efficacious remedy to the petitioner to apply for revocation of the cancellation of the registration, the Court is of the considered opinion that the petitioner be relegated to the concerned designated authority for availing remedy as prescribed under the provision of section 30(1) of the Assam GST Act, 2017.

6. As the petitioners have approached this Court within the period of limitation prescribed under section 30(1) of the Assam GST Act, the Court is inclined to provide that in the event the petitioner makes an application before the Officer empowered to deal with the prayer for revocation of cancellation of registration within a period of 15(fifteen) days from the date of this order, the concerned authorities shall accept the application for revocation filed by the petitioner under section 30 of the Assam GST Act, 2017 and if such an application is made/ filed within the extended time, such an application shall not be dismissed on the ground of delay.

7. It is hoped that once such an application is filed, the concerned authority shall make an endeavour to dispose of the said application within a period of 15 (fifteen) days thereafter.

8. This application stands disposed of at the motion stage without issuing notice on the respondents.