Quick Summary: The court has dismissed a request by M/S Sira Jute World Pvt Ltd to challenge the cancellation of their GST registration. The company argued there were mistakes in the process, but the court advised them to use the correct appeal process.
M/S Sira Jute World Pvt Ltd, represented by their director, Sanjay Kumar Choudhari, filed a request against the cancellation of their GST registration. The case was heard by Chief Justice Sri Aparesh Kumar Singh and Justice G.M. Mohiuddin.
The company challenged two decisions: one that rejected their application to cancel the registration on May 29, 2025, and another that cancelled their registration on June 18, 2025. They claimed they didn't get the proper notice and that a required inspection wasn't done according to the rules.
"The petitioner also has taken a plea that the inspection at the petitioner’s place of business was not conducted in compliance with Rule 25 of the Central Goods and Services Tax Rules, 2017."
The State's Special Government Lawyer, Sri Swaroop Oorilla, argued that the company was informed about issues with their invoices for 2024-2025 but didn't respond. An inspection showed that the business wasn't operating from the stated location.
The court decided not to consider the request, suggesting M/S Sira Jute World Pvt Ltd should use the appeal process to address their concerns. They can contact the proper officer within 90 to 270 days to overturn the cancellation or file an appeal under Section 107(1) of the GST Act.
"We believe that the petitioner should use the appeal process where issues about following the rules and the details of the case can be properly raised and addressed by the appeal authority."
Chief Justice Aparesh Kumar Singh and Justice G.M. Mohiuddin concluded the case, allowing the company to seek to overturn the decision or appeal but without awarding any costs.
The court's decision shows the importance of following the rules and using the correct legal paths for disputes.
