Hira Singh vs. Union Of INDIA
Held
The Court held that the present writ petition was covered by the order passed in Writ Petition No. 501 of 2023 (M/S). Consequently, the petitioner was granted liberty to move an application for revocation of the cancellation order under Section 30 of the Central GST Act within two weeks. Along with this application, the petitioner was directed to furnish all the GST returns that were not submitted and deposit the outstanding tax and dues. The Competent Authority was directed to consider the petitioner's application and pass an appropriate order as per law within four weeks of receiving the application, provided it was filed within the stipulated time.
Facts
The petitioner, a taxable person registered under the Uttarakhand GST Act, had their GST registration cancelled due to non-filing of GST returns for six consecutive months. The petitioner sought to quash the cancellation order dated 02-01-2024, passed by respondent no. 3, and to revoke their registration. They also sought a direction to be allowed to pay all due GST payments with interest. The petitioner argued that an identical controversy had been decided by a Coordinate Bench of the High Court in a previous writ petition and other similar matters. This submission was not disputed by the State.
Key Issues
1. Whether the GST registration, cancelled due to non-filing of returns for six consecutive months, can be revoked upon the petitioner's application for revocation of cancellation order under Section 30 of the Central GST Act, accompanied by all pending returns and outstanding dues. Petitioner's contention: The petitioner argued that the issue was covered by a previous decision of a Coordinate Bench of the High Court in WPMS No. 501 of 2023 and other similar writ petitions, implying that relief should be granted on similar terms. Revenue/State's contention: The State, through its learned Brief Holder, did not dispute the petitioner's submission regarding the applicability of the previous High Court order.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
2024:UHC:6326 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. 2284 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Deep Chandra Joshi, Advocate for the petitioner.
Mr. Manoj Kumar, Standing Counsel for the Union of India/respondent no. 1. 3. Mr. Tarun Lakhera, Brief Holder for the State of Uttarakhand/ respondent nos. 2 & 3. 4. Petitioner is a taxable person registered under Uttarakhand GST Act. His GST registration has been cancelled, on account of non-filing of GST returns for six consecutive months.
The reliefs sought in the writ petition are as follows:-
“i Issue a writ, order or direction in the nature of certiorari quashing the order dated 02-01-2024 passed by respondent no. 3 (Annexure 3 to this writ petition) and revoke the registration of petitioner.
ii. Issue a writ, order or direction in the nature of Mandamus directing respondents provide stipulated to pay GST returns to respondents as petitioner is ready to pay all due payments with interest.”
Learned counsel for petitioner submits t
The judgment continues below.
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