2023 (6) TMI 889 - HC - GST

Cancellation of GST registration of petitioner - seeking unblocking of blocked input tax credit - HELD THAT - As regards the blocking of the Input Tax Credit the same has now been unblocked by the respondents and stands acknowledged by its Counsel before the Court. Cancellation of the GST registration - HELD THAT - The learned counsel for the petitioner has placed on record a copy of communication dated 17.05.2023 which goes to indicate that the South Enforcement Zone Parwanoo has already taken up the issue with the Commissioner State Tax Excise. It is deemed appropriate to dispose of this petition by directing the 2nd Respondent-Commissioner of State Tax Excise to consider the case of the petitioner regarding revocation of the GST number of the petitioner as expeditiously as possible and in no event later than 15.07.2023 - petition disposed off.

Summary

Issues involved:
The issues in the case involve the cancellation of GST registration and blocking of Input Tax Credit.

Cancellation of GST registration:
The petitioner sought a writ of certiorari to quash the order cancelling their GST registration. The counsel for the petitioner submitted a communication indicating that the matter has been taken up with the Commissioner, State Tax & Excise. The Court directed the Commissioner to consider revoking the GST number of the petitioner by 15.07.2023.

Blocking of Input Tax Credit:
The Input Tax Credit, which was blocked by the respondents, has been unblocked and acknowledged by their Counsel before the Court. The petitioner requested a mandamus to restore the blocked Input Tax Credit, citing contravention of the Central GST Act/Himachal Pradesh GST Act IGST Act.

The High Court of Himachal Pradesh directed the Commissioner of State Tax & Excise to expeditiously consider the revocation of the petitioner's GST registration by 15.07.2023. The petition was disposed of accordingly, with pending applications to be addressed on 17.07.2023.