Punjab-Haryana High Court
M/S Crystal Beverages vs Superintendent, Range 2, Rohtak on 23 October, 2024
Author: Sanjeev Prakash Sharma
Bench: Sanjeev Prakash Sharma
Neutral Citation No:=2024:PHHC:138658-DB
CWP No. 17064 of 2024 -1-
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP No. 17064 of 2024 (O&M)
Reserved on : 18.09.2024
Date of Pronouncement : 23.10.2024
M/s Crystal Beverages ...Petitioner
Versus
Superintendent, Range 2, Rohtak ...Respondent
CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA
HON'BLE MR. JUSTICE SANJAY VASHISTH
Present: Mr. Gaurav Chopra, Senior Advocate assisted by
Mr. Akshit Dalal, Mr. Jatin Bansal,
Mr. Mohit Uppal, Advocates, for the petitioner.
Mr. Rishabh Kapoor, Senior Standing Counsel, for the revenue.
***
SANJEEV PRAKASH SHARMA, J.
1. The present writ petition has been filed for quashing and setting
aside the order-cum-show
order show cause notice dated 10.07.2024
10.07.2024, whereby the GST
registration of the petitioner has been suspended.
2. Brief facts for adjudication of the present petition are that the
petitioner company obtained GST registration for its principal place of
business on 11.07.2017 under the Central Good
Goodss and Services Tax Act, 2017
(for short, ‘the GST Act’).. Vide order dated 10.02.2019, the registration was
amended to incorporate additional place of business informed by the
petitioner, which the petitioner had taken on rent from the landlord. The
same wass approved by the proper officer after due verification without
issuance of any memo for deficiency in REG
REG-03.
03. The petitioner had at the
time of amendment in the GST Registration placed operation and
management registration agreement as proof of address an
and
d possession of
additional place of business. Since then the petitioner has been running
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operation from both the places and is also complying with the GST
provisions. In December 2023, the respondents visited at the additional place
of business for physical
physical verification on the basis of a complaint filed by the
land owner, who wanted the petitioner to vacate the premises. It was alleged
that the petitioner is operating business from his land without his consent,
hence, committed violation of the GST laws. Af
After
ter the inspection, the
complaint was stated to have been dropped. In May 2024, the respondents
again visited the additional place of business on the basis of complaint filed
by the land owner and demanded no objection from the land owner for
operating the business from the said place.
3. A letter was issued by the department on 20.05.2024 seeking
initiation of cancellation proceedings as consent letter/NOC from the land
owner had not been produced. The petitioner filed response on 08.06.2024 to
the impugned
gned letter dated 20.05.2024 pointing out that he was not required
to give NOC relating to additional place of business. The respondents have
issued the order dated 10.07.2024 suspending the GST registration and also
at the same time issuing show cause notice for cancellation of GST
registration of the petitioner for the entire business.
4. It is the submission of learned counsel for the petition
petitioner
er that the
provisions governing the GST registration,
registration nowhere requires for providing
NOC more than once before the authorities. Rule 19 of the Central Goods
and Services Tax Rules, 2017 (for short, ‘the GST Rules’) which provides
for amendment of GST registration
registration also does not require any specific
document nor any specific document is required for proof of additional place
of business. It is submitted that if there is a dispute raised between the
landowner and the tenant, the GST registration already provi
provided
ded to the
tenant, after issuance of deficiency notice, cannot be withdrawn and the
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action of the respondents was unjustified and illegal. However, it is
submitted that in spite of the objections raised by the petitioner, the
respondents have suspended the GST registration of the petitioner, without
application of mind as the same cancels the entire GST registration which
includes the additional place of business as well as the principal place of
business. It is submitted that the order of suspension of reg
registration
istration is also
laconic and does not give the reasons at length.
5. Learned senior counsel for the petitioner also filed written
submission and submitted that Section 25 of the GST Act provides for filing
of an application as per the manner prescribed therein. Rule 8(4) of the GST
Rules prescribes the application to be submitted in Part
Part-B of Form REG-01,
01,
which requires documents in relation to “proof of principal place of
business”. As per Rule 19(1) of the GST Rules, an application for
amendment is required
req to be filed in Form–14.
14. There is no requirement to
furnish any consent letter or NOC from the property owner for the purpose
of declaring additional place of business. Even the FAQ issued by the GST
Department clarifies that no proof of possession of an additional place of
business is required to be attached with the application.
6. Further, he submits that Section 29 of the GST Act read with
Rule 21-A
A of the GST Rules are the only provisions which lay down the
process of cancellation and the grounds on which the proceedings can be
invoked by the department for cancellation of registration. Suspension can
also be done only for the same reasons. No other ground beyo
beyond
nd the
statutory mandate could be taken into consideration for cancellation of GST
registration and the action of the respondents in cancelling the registration
and suspending the registration stating reasons as others is clearly unjustified
and illegal. Itt has been stated that even as on today, the petitioner is running
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the business from the additional place of business. The petitioner has never
evaded any tax liability and is fully complying the GST laws.
7. Learned counsel for the petitioner has relie
relied
d on judgments in
M.B. Trading vs State of Tripura (2023) 10 Centax 232 (Tripura); Shyam
Sundarr Sita Ram Traders v State of U.P. (2023) 11 Centax 70 (All) and Om
Trading vs State of Gujarat (2023) 12 Centax 109 (Guj.).
8. The respondent has filed the written statement. Learned counsel
for the respondent submitted that the additional place of business was added
by making amendment in the GST registration and at that time O&M
Agreement with other firm M/s VHV Beverages was placed before the
authorities and
nd no agreement with the owner of the property has been placed.
9. Learned counsel for the respondent further submitted that M/s
VHV Beverages has not been authorized to sublet the property to the
petitioner. The office received a complaint from the owne
ownerr of the property
alleging that the petitioner fraudulently added the concerned property as
additional place of business without the consent of the owner of the
property.
10. Learned counsel for the respondent asserts that as per Rule 8 of
the GST Rules read with From REG-01,
01, Part
Part-B,
B, Column No. 20 (C), it is
mandatory to submit NOC or a consent letter from the property owner along
with proof of address during registration process and adding or removing
additional place of business are covered under the re
registration
gistration process. As
the consent letter was not provided for the purpose of adding additional
place of business, the registration was wrongfully obtained. After having
issued a show cause notice, the petitioner failed to provide any documentary
proof qua the same and also requested to amicably solve the issue. The
respondents were, therefore, left with no option but to initiate proceedings
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under Section 29 of the GST Act read with Rule 22 of the GST Rules for
cancellation of registration.
11. Learned counsel for the respondent has also raised plea of
alternate remedy of filing of appeal before the appellate authority.
12. We have considered the submissions.
13. Firstly, this Court would deal with the arguments of availability
of alternative remedy. We find that the respondent has issued a show cause
notice and at the same time suspended the GST registration which results
immediately stopping the business of the petitioner.
14. The Three Judges Bench of the Supreme Court in the case of
PHR Invest Educational Society vs UCO Bank and others 2024 (6) SCC
579, while considering the maintainability of the writ petition on the basis of
there being statutory alternate remedy has held that the writ petition is
maintainable and observed as under:-
under:
“30. It has
as however been clarified that the High Court will not
entertain a petition under Article 226 of the Constitution if an
effective alternative remedy is available to the aggrieved person
or the statute under which the action complained of has been
taken itself
elf contains a mechanism for redressal of grievance.”
15. In the present case, we do not find any statutory remedy
available with the petitioner to assail the suspension order of GST
Registration at the stage of issuance of show cause notice and we, there
therefore,
fore,
reject the contention of learned counsel for the respondent not to entertain
the writ petition on the ground of availability of alternative remedy.
16. On merits, we find that the petitioner was granted GST
registration on 11.07.2017 and amended registration
registration order was also passed
on 10.02.2019. Thus, from 2019 onwards the petitioner has been operating
his business from the principal place of business as well as from additional
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place of business. It is now only when some dispute has arisen between th
thee
landlord and the petitioner in December 2023 after about 4 years
years, the
respondent has now issued the impugned letter on 20.05.2024 seeking
initiation of cancellation proceedings and order has been passed on
10.07.2024 whereby the suspension of GST registr
registration
ation has been issued on
the ground mentioning others.
17. For the purpose of adjudication of this case, it would be
apposite to notice certain provisions of law:
Section 29 of the Central Goods and Services Tax Act, 2017.
“29. Cancellation for suspension of registration
(1) The proper officer may, either on his own motion or on an
application filed by the registered person or by his legal heirs,
in case of death of such person, cancel the registration, in such
manner and within such period as ma
mayy be prescribed, having
regard to the circumstances where,
where,-
(a) the business has been discontinued, transferred fully
for any reason including death of the proprietor,
amalgamated with other legal entity, demerged or
otherwise disposed of; or
(b) there is any change in the constitution of the business;
or
(c) the taxable person is no longer liable to be registered
under section 22 or section 24 or intends to opt out of
the registration voluntarily made under sub
sub-section
section
(3) of section 25:]
[PROVIDED
VIDED that during pendency of the proceedings
relating to cancellation of registration filed by the registered
person, the registration may be suspended for such period and
in such manner as may be prescribed.]
(2) The proper officer may cancel the registration of a
person from such date, including any retrospective date, as he
may deem fit, where,-
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(a) a registered person has contravened such provisions
of the Act or the rules made thereunder as may be
prescribed; or
(b) a person paying tax under se
section
ction 10 has not
furnished [the return for a financial year beyond
three months from the due date of furnishing the said
return]; or
(c) any registered person, other than a person specified in
clause (b), has not furnished returns for such
continuous tax period
eriod as may be prescribed]; or
(d) any person who has taken voluntary registration
under sub-section
section (3) of section 25 has not
commenced business within six months from the date
of registration; or
(e) registration has been obtained by means of fraud,
willful
lful misstatement or suppression of facts:
PROVIDED that the proper officer shall not cancel the
registration without giving the person an opportunity of being
heard:
[PROVIDED FURTHER that during pendency of the
proceedings relating to cancellation of registration, the proper
officer may suspend the registration for such period and in such
manner as may be prescribed.]
(3) The cancellation of registration under this section
shall not affect the liability of the person to pay tax and other
dues under this Act or to discharge any obligation under this
Act or the rules made thereunder for any period prior to the
date of cancellation whether or not such tax an
andd other dues are
determined before or after the date of cancellation.
(4) The cancellation of re
registration
gistration under the State
Goods and Services Tax Act or the Union Territory Goods and
Services Tax Act, as the case may be, shall be deemed to be a
cancellation of registration under this Act.
(5) Every registered person whose registration is
cancelled shall
all pay an amount, by way of debit in the electronic
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credit ledger or electronic cash ledger, equivalent to the credit
of input tax in respect of inputs held in stock and inputs
contained in semi-finished
finished or finished goods held in stock or
capital goods or plant and machinery on the day immediately
preceding the date of such cancellation or the output tax
payable on such goods, whichever is higher, calculated in such
manner as may be prescribed:
PROVIDED that in case of capital goods or plant and
machinery, the taxable person shall pay an amount equal to the
input tax credit taken on the said capital goods or plant and
machinery, reduced by such percentage points as may be
prescribed or the tax on the transaction value of such capital
goods or plant and machinery
inery under section 15, whichever is
higher.
(6) The amount payable under sub
sub-section
section (5) shall be
calculated in such manner as may be prescribed.”
Rule 19 of the Central Goods and Services Tax Rules, 2017.
“19. Amendment of registration
(1) Where there is any change in any of the particulars
furnished in the application for registration in FORM GST
REG-01 or FORM GST REG–07 or FORM GST REG-09
09 or
FORM GST REG-10
10 or for Unique Identity Number in FORM
GST-REG-13,
13, either at the time of obtain
obtaining
ing registration or
Unique Identity Number or as amended from time to time, the
registered person shall, within a period of fifteen days of such
change, submit an application, duly signed or verified through
electronic verification code, electronically in FORM GST REG–
14, along with the documents relating to such change at the
common portal, either directly or through a Facilitation Centre
notified by the Commissioner:
PROVIDED that-
(a) where the change relates to,
to,-
(i) legal name of business;
(ii) address
ress of the principal place of business or
any additional place(s) of business; or
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(iii) addition, deletion or retirement of partners
or directors, Karta, Managing Committee, Board
of Trustees, Chief Executive Officer or equivalent,
responsible for the da
dayy to day affairs of the
business,-
which does not warrant cancellation of registration
under section 29, the proper officer shall, after due
verification, approve the amendment within a
period of fifteen working days from the date of the
receipt of the application
plication in FORM GST REG
REG-14
14
and issue an order in FORM GST REG
REG-15
15
electronically and such amendment shall take effect
from the date of the occurrence of the event
warranting such amendment;
(b) the change relating to sub
sub-clause (i) and sub-clause
clause (iii)
of clause (a) in any State or Union territory shall be
applicable for all registrations of the registered person
obtained under the provisions of this Chapter on the
same Permanent Account Number;
(c) where the change relates to any particulars other than
those
hose specified in clause (a), the certificate of
registration shall stand amended upon submission of the
application in FORM GST REG
REG-14
14 on the common
portal;
(d) where a change in the constitution of any business
results in the change of the Permanent Acco
Account
unt Number
of a registered person, the said person shall apply for
fresh registration in FORM GST REG
REG-01:
PROVIDED FURTHER that any change in the mobile
number or e-mail
e mail address of the authorised signatory submitted
under this rule, as amended from time to time, shall be carried
out only after online verification through the common portal in
the manner provided under [sub
[sub-rule (2) of rule 8].
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[(1A)
(1A) Notwithstanding anything contained in sub
sub-rule
rule
(1), any particular of the application for registration sha
shall
ll not
stand amended with effect from a date earlier than the date of
submission of the application in FORM GST REG
REG-14
14 on the
common portal except with the order of the Commissioner for
reasons to be recorded in writing and subject to such conditions
as the
the Commissioner may, in the said order, specify.]
(2) Where the proper officer is of the opinion that the
amendment sought under sub-rule
sub rule (1) is either not warranted or
the documents furnished therewith are incomplete or incorrect,
he may, within a period of fifteen working days from the date of
the receipt of the application in FORM GST REG
REG-14,
14, serve a
notice in FORM GST REG-03,
REG 03, requiring the registered person
to show cause, within a period of seven working days of the
service of the said notice, as to wh
whyy the application submitted
under sub-rule
sub rule (1) shall not be rejected.
(3) The registered person shall furnish a reply to the
notice to show cause, issued under sub
sub-rule
rule (2), in FORM GST
REG-04,
04, within a period of seven working days from the date of
the service of the said notice.
(4) Where the reply furnished under sub
sub-rule
rule (3) is found
to be not satisfactory or where no reply is furnished in response
to the notice issued under sub
sub-rule
rule (2) within the period
prescribed in sub-rule
sub rule (3), the proper officer shall reject the
application submitted under sub
sub-rule
rule (1) and pass an order in
FORM GST REG-05.
REG
(5) If the proper officer fails to take any action,
action,-
(a) within a period of fifteen working days from the
date of submission of the application, or
(b) within a period of seven working days from the
date of the receipt of the reply to the notice to
show cause under sub
sub-rule (3),
the certificate of registration shall stand amended to the extent
applied for and the amended certificate shall be made avai
available
lable
to the registered person on the common portal.
portal.”
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Rules 21 and 21A of the Central Goods and Services Tax Rules, 2017
21. Registration to be cancelled in certain cases
The registration granted to a person is liable to be
cancelled, if the said person,-
(a) does not conduct any business from the declared place
of business; or
(b) issues invoice or bill without supply of goods or services
for both] in violation of the provisions of the Act, or the
rules made thereunder; or
(c) violates the provisions of section 171 ooff the Act or the
rules made thereunder; or]
(d) violates the provision of rule 10A; or)
(e) avails input tax credit in violation of the provisions of
section 16 of the Act or the rules made thereunder; or
(f) furnishes the details of outward supplies in FORM
GSTR-1 under
der section 37 for one or more tax periods
which is in excess of the outward supplies declared by
him in his valid return under section 39 for the said tax
periods;
(g) violates the provision of rule 86B; or]
(h) being a registered person required to file return under
sub-section
section (1) of section 39 for each month or part
thereof, has not furnished returns for a continuous
period of six months;
(i) being a registered person required to file return under
proviso to sub-section
section (1) of section 39 for each quarter
or part thereof, has not furnished returns for a
continuous period of two tax periods.]
[21A. Suspension of registration
(1) Where a registered person has applied for
cancellation of registration
registratio under rule 20, the registration shall
be deemed to be suspended from the date of submission of the
application or the date from which the cancellation is sought,
whichever is later, pending the completion of proceedings for
cancellation of registration under rule 22.
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(2) Where the proper officer has reasons to believe that
the registration of a person is liable to be cancelled under
section 29 or under rule 21, he may suspend the registration of
such person with effect from a date to be determined by him,
pending the
the completion of the proceedings for cancellation of
registration under rule 22.
[(2A) Where,-
(a) a comparison of the returns furnished by a
registered person under section 39 with the details
of outward supplies furnished in FORM GSTR
GSTR-1
1 or
the details of inward supplies derived based on the
details of outward supplies furnished by his
suppliers in their FORM GSTR
GSTR-1,
1, or such other
analysis, as may be carried out on the
recommendations of the Council, show that there
are significant differences or anomali
anomalies
es indicating
contravention of the provisions of the Act or the
rules made thereunder, leading to cancellation of
registration of the said person, or
(b) there is a contravention of the provisions of rule
10A by the registered person,
the registration of such person shall be suspended and the said
person shall be intimated in FORM GST REG
REG-31,
31,
electronically, on the common portal, or by sending a
communication to his e-mail
e mail address provided at the time of
registration or as amended from time to time, highli
highlighting
ghting the
said differences, anomalies or non
non-compliances
compliances and asking him
to explain, within a period of thirty days, as to why his
registration shall be cancelled.]
(3) A registered person, whose registration has been
suspended under sub-
sub rule (1) or sub
sub-rule (2) for sub-rule
rule (2A)),
shall not make any taxable supply during the period of
suspension and shall not be required to furnish any return
under section 39.
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Explanation: For the purposes of this sub
sub-rule,
rule, the
expression “shall not make any taxable ssupply”
upply” shall mean that
the registered person shall not issue a tax invoice and,
accordingly, not charge tax on supplies made by him during the
period of suspension.]
(3A) A registered person, whose registration has been
suspended under sub-rule
sub rule (2) or su
sub-rule
rule (2A), shall not be
granted any refund under section 54, during the period of
suspension of his registration.]
(4) The suspension of registration under sub
sub-rule
rule (1) or
sub
sub-rule (2) [or sub-rule
rule (2A)] shall be deemed to be revoked
upon completion of the proceedings by the proper officer under
rule 22 and such revocation shall be effective from the date on
which the suspension had come into effect:
[PROVIDED that the suspension of registration under
this rule may be revoked by the proper officer, aanytime
nytime during
the pendency of the proceedings for cancellation, if he deems
fit:]
[PROVIDED FURTHER that where the registration has
been suspended under sub-rule
sub rule (2
(2A)) for contravention of the
provisions contained in clause (b) or clause (c) of sub
sub-section
on
(2) of section 29 and the registration has not already been
cancelled by the proper officer under rule 22, the suspension of
registration shall be deemed to be revoked upon furnishing of
all the pending returns:]
[PROVIDED ALSO that where the registration has been
suspended under sub-rule
sub rule (2A) for contravention of provisions
of rule 10A and the registration has not already been cancelled
by the proper officer under rule 22, the suspension of
registration shall be deemed to be revoked upon compl
compliance
iance
with the provisions of rule 10A.]
[(5) Where any order having the effect of revocation of
suspension of registration has been passed, the provisions of
clause (a) of sub-section
sub section (3) of section 31 and section 40 in
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respect of the supplies made durin
duringg the period of suspension
and the procedure specified therein shall apply.
apply.”
Thus, at the stage of amending the registration, certificate of registration and
for incorporating additional place of business, no proof or consent letter or
NOC from the property
property owner is required to be produced.
18. We also noticed that as per Section 29(2) of the Act, there are 4
grounds for cancellation. As per the respondent, the petitioner has
contravened Section 29(2)(a) of the GST Act inasmuch as it is alleged that
registered
tered person has contravened the provisions of the Act and the Rules
made thereunder. However, we find that the contention raised by the
respondents is wholly misconceived. There is no provision under Rule 8 of
the GST Rules to submit NOC or consent letter from the property owner
along with proof of address at the stage of adding additional place of
business. In other words, it is only for the purpose of issuing the registration
certificate for the principal place of business
business that the NOC or consent letter
from the property owner along with proof of address is required to be
produced. Once the same has been done and the registration certificate has
been issued, merely for adding another place of business there is no
requirement
rement under Rule 19 of the GST Rules
Rules. Rule 8 of the GST Rules
cannot be read contrary to Rule 19 of the GST Rules.
19. We also noticed that at the stage when the petitioner added
another place of business, he was granted the amended registration. The
petitioner
titioner has continued to do business from the additional place also. The
owner of the property has not objected. It appears that dispute arose only in
December 2023 whereafter the department has issued the process for
cancellation and suspension of GST registration.
registration. We find that partisan
approach has been adopted by the department. If there is a civil dispute
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between the landlord and the tenant, the State Government or its authorities
cannot be expected to take sides or initiate action to benefit one of th
thee
parties. Such an approach would amount to violation of Article 14 of the
Constitution of India as everyone has to be treated equally by the State
State.
20. Even for initial registration, if a NOC has been given by the
concerned landowner, it cannot be expected
expected that the authorities would cancel
a registration merely because subsequently there is a dispute between the
landlord and the tenant (business entity). If su
such an interpretation is allowed,
the business of any individual would be affected seriously and without even
examining the issue on the civil side as to whether a tenant is required to
vacate the premises or not, the landowner would be able to get the business
closed by getting the GST registration cancelled. The inter
interpretation
pretation if taken
would violate Article 19(1)(g)
19 of the Constitution of India and affect the
rights of an individual to carry on business.
21. We notice that the petitioner is not said to have violated the
GST provisions and is duly depositing his taxes
taxes. The grounds for
cancellation cannot be added into the provisions of Section 29(2) of the GST
Act as there is no inclusive clause to Section 29(2) of the GST Act.
22. Similar view has been taken by Allahabad High Court in M.B.
Trading; Shyam Sunder Sita Ram; and Om Tradin
Trading’s cases (supra).
23. We also find that there has been a complete non-application
application of
mind while issuing order-cum-show
order show cause notice dated 10.07.2024
10.07.2024.. The
suspension of GST registration has been done for the entire place
places of
business while the NOC demanded was only with respect to the additional
place of business.
business As we have held that even for additional place of business
NOC could not have been asked for by the respondents and the same cannot
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Neutral Citation No:=2024:PHHC:138658-DB
CWP No. 17064 of 2024 -16-
be a ground for suspension/ cancellation of GST registration
registration, therefore, the
he
order dated 10.07.2024 cannot be allowed to be sustained.
24. Accordingly, the writ petition is allowed. The order-cum-show
show
cause notice dated 10.07.2024 passed by the respondents is quashed and set
aside. The GST registration is restored. The petitioner shall be allowed to
continue operate his business.
25. All pending applications stand disposed of.
26. No costs.
(SANJEEV PRAKASH SHARMA)
JUDGE
23.10.2024 (SANJAY VASHISTH)
vs JUDGE
Whether speaking/reasoned Yes/No
Whether reportable Yes/No
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