アラハバード高等裁判所はGST登録の取り消しを撤回し、当局の無神経な態度を批判しました。

In the matter of M/S ANSARI CONSTRUCTION VERSUS ADDITIONAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX (APPEALS) AND 2 OTHERS, (Writ Tax No. - 626 of 2020), the respondent have issued the show cause notice and further in this an ex parte order was passed for cancellation of registration.

In this judgement Hon’ble Court expressed its surprise that why this instructions could not be obtained at earlier levels and the callous attitude of the Department has resulted in the assessee being harassed by approaching one forum after the other and wasting his considerable financial resources as well as time.

Henceforth the petitioner filed an appeal for revocation of cancellation of GST registration by justifying that he had filed all the returns till date. The appeal made by the appellant to appellate and adjudicating authority, has not been of any help to the petitioner,

The Hon’ble Allahabad High Court held that in case of cancellation of GST registration due to non-filing of GST returns, applicant is liable to file all pending returns along with payment of applicable taxes for the purpose of revocation. It is the responsibility of the department to check such returns and allow revocation of cancellation of GST registration. 

1. 事案の概要

1. 申立人は個人事業主であり、建設サービスを提供するために登録していました。
2. 申立人は6ヶ月間連続でGST申告書を提出できませんでした。そのため、被申立人は2019年11月21日付で、申立人のGST登録を取り消す旨の理由説明通知を送付しました。
3. この通知に基づき、被申立人は通知発行からわずか9日後の2019年11月30日に、GST登録を取り消す欠席判決を下しました。
4. 申立人は、通知発行日から30日以内の2019年12月19日に、未提出のすべてのGST申告書を提出し、未払いのGSTを利息および延滞料とともに納付した上で、GST登録取り消しの撤回申請を行いました。
5. GST登録取り消しの撤回申請に対し、被申立人は理由を明示することなく、申立人の出頭を求める理由説明通知を発行しました。
6. 申立人は出頭し、すべての申告書がすでに提出済みであることを報告しました。
7. しかし、被申立人はこの申し立てを無視し、金額の詳細や納付書が提出されていないことを理由に、撤回申請を却下しました。

2. 控訴機関に対する申立人の控訴

1. 裁定機関の決定を不服として、申立人は控訴機関に対し、すべての納付書はGSTポータル上で確認可能であるにもかかわらず、GST登録取り消しの撤回申請が不当に却下されたとして控訴しました。申立人はすべての申告書および納付書の写しを提出しました。
2. しかし、控訴機関は控訴を棄却し、裁定機関の決定を支持しました。決定を下すにあたり、控訴機関は、納税者がオンラインで文書をアップロードしていないとする管轄部署からの電子メールを根拠としました。
3. さらに控訴機関は、申立人はすべての債務を支払ったと主張するのみで、その証拠を一切提示していないと述べました。

Aggrieved by the order Appellate Authority, The petitioner filed an appeal before Hon’ble High Court of Allahabad.

3. アラハバード高等裁判所における申立人の主張

1. 裁定機関および控訴機関の決定を不服として、申立人は高等裁判所に令状申立を行いました。
2. 申立人は、GST申告書の提出および納付書の支払いに関するすべての記録はGSTポータル上で確認可能であり、控訴機関にも提出済みであると主張しました。
3. しかし、控訴機関は管轄官からのメールのみを根拠に控訴を棄却しました。さらに、管轄官は申立人が申告書を提出し、納付書を支払ったという事実を認めませんでした。

4. アラハバード高等裁判所における被申立人の主張

The court has granted time to respondents to obtain instructions. On the basis of instructions received and their analysis respondents states the following:-

1. 納税者は2019年11月までのGSTR-3Bを適正に提出済みである。
2. 税金、延滞料、利息に関して未払いは存在しない。
3. 受領した指示の写しを記録に留める。

It is clear from the facts that case highlighted the callous manner from which the assessee has been harassed by the respondents.

5. 法的抜粋

1. 2017年中央物品サービス税法第29条(2)(c)を以下に再掲します：

「29. 登録の取り消し

...

(2)適切な官吏は、以下の場合、自身が適切と判断する日（遡及的な日を含む）から、個人の登録を取り消すことができる：--

..

(c)登録された個人（(b)項に規定される者を除く）が、6ヶ月間連続して申告書を提出していない場合」

2. Rule 23(1) of UP GST Rules, 2017 is reiterated below:

“23. Revocation of cancellation of registration-

1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

…”

6. Interpretation by Hon’ble High Court.

Hon’ble High Court has noted following points:

1. As per Section 29 (2)(c), if the assessee fails to furnish the returns for a continuous period of six months then the proper officer may cancel the GST registration. However, as per Section 30, such person may apply for revocation of cancellation of GST registration.
2. As per Rule 23(1), a burden is cast upon the assessee to furnish returns and to ensure that the tax due is paid along with any interest, penalty and late fees. No additional burden is cast upon the assessee or the persons seeking revocation.
3. In the given case, the petitioner submitted that he has filed all pending GST returns and all dues are cleared. Therefore, onus was on the department to verify the correctness of the submission made by the petitioner.
4. Hon’ble High Court mentioned that the respondent has failed miserably to verify the facts from its own records and proceeded to issue SCN against application for revocation of cancellation of GST registration.
5. The manner in which the show cause notice has been issued is wholly unacceptable as there is no shortcoming recorded in the same on shortcoming on the part of the assessee. It is not conceivable as to what was required in the show cause notice.
6. It also clearly appears that serious quasi-adjudicatory functionaries were being discharged by persons who did not have a legally trained mind and were entrusted in discharging functions affecting huge revenues.
7. Therefore, the order passed by the respondent rejecting the application of the petitioner is wholly arbitrary and signifies the incapacity of a legally trained mind because there is no effort made by the officers to verify the correctness of the assertions given by the petitioner.
8. On the other hand, the Appellate Authority has also committed the same manifest arbitrariness in deciding the appeal, they have fails the whole purpose of  statutory appeal.
9. Further, instructions issued by the respondent clearly shows that all pending GST returns have been filed.
10. Hon’ble Court expressed its surprise that why this instructions could not be obtained at earlier levels and the callous attitude of the Department has resulted in the assessee being harassed by approaching one forum after the other and wasting his considerable financial resources as well as time.

7. Order of Hon’ble High Court

Considering the fact that department has accepted that all pending returns were filed in time and no dues are payable, therefore, order passed by Adjudicating Authority and Appellate Tribunal is liable to be set aside.