Sri Bhupinder Pal Singh vs. The State Of Assam And 2 Others

Held

The Court held that since both parties have agreed to a course of action, keeping the writ petition pending would serve no practical purpose. The petitioner is directed to approach the concerned authorities offline within two weeks from the date of the order, seeking restoration of his GST registration. This application should be accompanied by a copy of the Court's order. The authorities are directed to take necessary steps as per the requirements of the Rules and restore the petitioner's GST registration as expeditiously as possible, subject to the petitioner's compliance with all statutory obligations including payment of tax, penalty, filing of returns, and late fees. The Court did not expressly leave any issue undecided.

Facts

The petitioner, Sri Bhupinder Pal Singh, an assessee under the CGST/AGST Act, 2017, had his GST registration cancelled on October 20, 2022, by the Assistant Commissioner, State Goods & Service Tax, Guwahati-D-2, due to failure to submit periodic returns. The petitioner claims willingness to submit returns and pay dues but has been unable to make an online request for registration revival post-cancellation. The respondents, represented by the State of Assam and others, acknowledge the petitioner's default but state that an application for revocation of cancellation can be considered as per the AG & ST Rules, 2017, subject to payment of tax, penalty, filing of returns, and late fees.

Key Issues

1. Whether the petitioner's GST registration, cancelled for non-filing of returns, can be restored through an offline application, considering the petitioner's willingness to comply with all statutory requirements? Arguments for the Petitioner: The petitioner, Mr. A.K. Gupta, argued that his client is willing to submit all pending periodic returns and pay applicable taxes, penalties, and late fees. He further contended that after the cancellation of registration, the petitioner is facing difficulties in making an online request for revival and seeks an alternative offline recourse. Arguments for the Respondent: Mr. B. Choudhury, learned Standing Counsel for the SGST, argued that the petitioner is a defaulter. However, he conceded that an application for revocation of cancellation can be considered in accordance with the provisions of the AG & ST Rules, 2017, provided the petitioner fulfills all conditions including payment of dues and filing of returns.