Puran Singh vs. Superintendent Central Goods And Services Tax
Held
The Court decided to dispose of the writ petition in terms of the order passed in Writ Petition No. 850 of 2024, given the consensus between the parties. The petitioner was granted liberty to file 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 required to furnish all pending GST returns and deposit outstanding dues, including interest. Upon receipt of the application within the stipulated time, the competent authority was directed to consider it and pass an appropriate order as per law within four weeks thereafter. The Court did not expressly leave any issue undecided.
Facts
The petitioner, a taxable person registered under the Central Goods and Services Tax Act, 2017, had their GST registration cancelled on July 26, 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 between themselves and their tax consultant. The petitioner filed a writ petition challenging this cancellation order. The petitioner's counsel relied on a previous judgment of the High Court in WPMS No. 850 of 2024. The respondents' counsel conceded that the present case involved identical controversy and had no objection to the petition being decided in terms of the aforementioned judgment.
Key Issues
1. Whether the GST registration of the petitioner, cancelled for non-filing of returns for six consecutive months due to a communication gap with the tax consultant, should be revoked? Petitioner's argument: The petitioner argued that the cancellation was due to a communication gap with their tax consultant and sought to have the matter decided in line with the High Court's previous judgment in WPMS No. 850 of 2024. Revenue's argument: The respondents' counsel conceded that the controversy was identical to the one decided in the cited writ petition and did not object to the present petition being decided in terms of that judgment.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
2024:UHC:6339 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.3296 of 2023 Hon’ble Manoj Kumar Tiwari, J.
Mr. Rohit Arora, Advocate for the petitioner.
Mr. Shobhit Saharia, Advocate for the respondents.
Petitioner is a Taxable Person, who is registered under Central Goods and Services Tax Act, 2017. His G.S.T. registration has been cancelled on 26.07.2023, on the ground of non-filing of G.S.T. returns for six consecutive months. The explanation offered by petitioner is that, due to communication gap between petitioner and tax consultant, the G.S.T. returns could not be filled.
Learned counsel for the petitioner relies upon a judgment dated 04.04.2024 rendered by this Court in WPMS No.850 of 2024 and he submits that present writ petition may be decided in terms of the said judgment.
Learned counsel for the respondents fairly submits that since the controversy involved in this writ petition is identical to the one decided in aforesaid writ petition, therefore, he has no objection, if this writ petition
The judgment continues below.
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