Ms Kalyan Sngh Gstin vs. Commissioner State Goods And Services Tax Commissionerate

Held

The Court held that the present writ petition was covered by the order passed in WPMS No. 501 of 2023. The petitioner was granted liberty to file an application for revocation of the impugned cancellation order under Section 30 of the Central GST Act within three weeks. In this application, the petitioner was required to furnish all pending GST returns and deposit outstanding tax and dues. The Competent Authority was directed to consider the petitioner's application within four weeks of its filing and pass an appropriate order as per law. The Court did not expressly leave any issue undecided.

Facts

The petitioner, M/S Kalyan Singh, a Civil Contractor, had its GST registration cancelled by the respondent-department on April 10, 2024, due to non-payment of six consecutive GST returns. The petitioner challenged this cancellation order through a writ petition, seeking directions to resume business operations. The petitioner argued that a Coordinate Bench of the High Court had previously decided similar controversies in other writ petitions. The State counsel did not dispute this submission. Consequently, the parties agreed to decide the present petition in terms of the order passed in WPMS No. 501 of 2023.

Key Issues

1. Whether the cancellation of GST registration for non-filing of returns is sustainable, considering previous High Court judgments on similar matters? The petitioner contended that the issue was covered by a Coordinate Bench's decision in WPMS No. 501 of 2023 and other similar writ petitions. The petitioner sought a direction to allow them to carry on their business as a Contractor. The revenue or State did not dispute the petitioner's submission regarding the applicability of the previous judgment. Therefore, no specific arguments were recorded for the revenue or State on the merits of the cancellation itself, beyond their agreement to follow the precedent.