M/S Uttkarsh Consultancy vs. State Of Uttarakhand
Held
The Court held that in view of the consensus between the parties that the matter was covered by the order passed in Writ Petition No. 475 of 2023, the present writ petition would also be decided in terms of that order. The Court directed that the petitioner would be at liberty to move an application for revocation of the cancellation order under Section 30 of the GST Act within two weeks. Along with this application, the petitioner was required to furnish all the GST returns that were not submitted and deposit any outstanding dues of Goods and Service Tax. The competent authority was directed to consider the petitioner's application and pass an appropriate order as per law within four weeks thereafter, provided the application was made within the stipulated time. No issue was expressly left undecided.
Facts
The petitioner, a taxable person registered under the Uttarakhand GST Act, had their GST registration cancelled on March 9, 2023. The cancellation was based on the ground of non-filing of GST returns for six consecutive months. The petitioner attributed this non-filing to a communication gap with their tax consultant. The petitioner filed a writ petition before the High Court challenging the cancellation order. The petitioner relied on a previous judgment of the same High Court in WPMS No. 475 of 2023, arguing that the present petition should be decided in terms of that order. The State counsel did not dispute this submission, conceding that the issue was identical to the one decided in the prior writ petition.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, due to a communication gap with a tax consultant, warrants revocation when a similar issue was decided in a previous writ petition by this Court? Petitioner's contention: The petitioner argued that the present writ petition should be decided in terms of the order passed in WPMS No. 475 of 2023, as the facts and issues are identical. They relied on this prior judgment as precedent. Revenue/State's contention: The State counsel conceded that the issue was identical to the one decided in WPMS No. 475 of 2023 and did not dispute the petitioner's submission. Therefore, the State did not present any opposing arguments on the merits of the cancellation.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
2024:UHC:6431 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
WPMS No. 2394 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Dinesh Chandra Dimri, Advocate for the petitioner.
Mr. Tarun Lakhera, Brief Holder for the State of Uttarakhand/ respondents.
Petitioner is a taxable person registered under Uttarakhand GST Act. His GST registration has been cancelled vide order dated 09.03.2023. Perusal of the show cause notice reveals that petitioner’s GST registration has been cancelled on account of non-filing of GST returns for six consecutive months. The explanation offered by petitioner is that due to communication gap between petitioner and the tax consultant, engaged by him, GST returns could not be filed within time.
Learned counsel for petitioner relied upon a judgment rendered by this Court in WPMS No. 475 of 2023 and submits that this writ petition be decided in terms of the said order.
Learned State Counsel does not dispute the said submission and he concedes that the identical issue was decided in the said writ
The judgment continues below.
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