M/S Sri Sai Construction Through Its Proprietor Rajiv Ranjan Kumar Singh vs. The Principal Commissioner CGST And Cx
Held
The Jharkhand High Court condoned the delay in the petitioner's application for revocation of cancellation of GST registration, invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules. The Court directed that the petitioner's application for revocation would be considered in accordance with law, subject to the petitioner depositing all due taxes, interest, late fees, and penalties. Furthermore, the Court ordered that upon the petitioner complying with these conditions, the proper officer would open the GST portal to enable the petitioner to file their GST return. The writ petition was disposed of in these terms.
Facts
The petitioner, M/s Sri Sai Construction, a proprietorship concern, filed a writ petition before the Jharkhand High Court. The petitioner sought relief concerning the filing of their GST return. The respondents are various CGST authorities, including the Principal Commissioner, Additional Commissioner (Appeals), and the Superintendent. The specific details of the tax period(s) and the exact order or action under challenge, other than the inability to file a return, are not explicitly detailed in the provided text. The amount in dispute is also not stated. The procedural history involves the petitioner approaching the High Court after facing issues with filing their GST return.
Key Issues
1. Whether the delay in filing the application for revocation of cancellation of GST registration should be condoned, and if so, under what conditions? The petitioner implicitly sought condonation of delay to enable them to file their GST return. The revenue, through its counsel, agreed to condone the delay provided the petitioner complies with all statutory requirements. The core issue revolves around the procedural steps required for a taxpayer to rectify a situation where their GST return filing has been obstructed, likely due to a cancelled registration or a similar issue leading to the need for revocation.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 3307 of 2024
M/s Sri Sai Construction, a Proprietorship concern having its principal place of business at Mahabir Nagar, Bhuda, Dhanbad 826001 through its Proprietor Rajiv Ranjan Kumar Singh, aged about 54 years, son of Shri Rajgovind Singh, resident of Mahabir Nagar, Bhuda, PO Bhuda, PS Dhansar, District Dhanbad, Jharkhand ... ..... Petitioner
Versus
The Principal Commissioner, CGST & CX having its office at Revenue Building, Main Road, PO and PS Chutia, District Ranchi, Jharkhand 2.The Additional Commissioner (Appeals) CGST & CX (Appeals) having its office at Grand Emerald, 2nd and 3rd Floor, Ashok Nagar, Main Road, PO Doranda, PS Argora, Ranchi 834002, Jharkhand 3.The Superintendent, CGST &CX, Jharia Range, Dhanbad South Division, PO and PS Dhanbad, Dhanbad … ... Respondents
--------- CORAM: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE SUJIT NARAYAN PRASAD -------- For the Petitioner : Mr. Nitin Kumar Pasari, Advocate For the Respondents : Mr. Anuraj Vijay, Jr. SC, CGST
Mr. Om Prakash, Advocate
--------- Order N
The judgment continues below.
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