Pradeep Singh vs. Commissioner State Goods And Services Tax Commissionerate
Held
The Court held that the present writ petition could be decided in terms of the order passed in WPMS No. 501 of 2023, given the consensus between the parties. The petitioner was granted liberty to move an application for revocation of the cancellation order within two weeks from the date of the order. Along with this application, the petitioner must furnish all the GST returns that were previously not submitted and deposit any outstanding Goods and Service Tax dues. Upon receipt of the application within the stipulated time, the competent authority is directed to consider the petitioner's application and pass an appropriate order, in accordance with the law, within four weeks thereafter. The Court did not expressly leave any issue undecided.
Facts
The petitioner, a taxable person registered under the Uttarakhand GST Act, 2017, is aggrieved by the cancellation of their GST registration. The cancellation was based on the petitioner's default in filing GST returns in a timely manner. The petitioner contended that a similar issue had been decided by the High Court in WPMS No. 501 of 2023 and other related writ petitions. The counsel for the State did not dispute this submission and agreed that the present writ petition could be decided in line with the order passed in WPMS No. 501 of 2023. The parties reached a consensus on this point.
Key Issues
1. Whether the cancellation of GST registration for failure to file returns in time is justified, considering prior High Court decisions on similar matters? The petitioner argued that the issue is squarely covered by the High Court's decision in WPMS No. 501 of 2023 and other similar writ petitions, implying that the cancellation might be set aside or modified based on those precedents. The petitioner relied on the principle of consistency in judicial pronouncements. The State, through its counsel, conceded that the matter is covered by the order in WPMS No. 501 of 2023 and did not present any arguments against the petitioner's claim, indicating an agreement to follow the established precedent.
Sections Cited
Uttarakhand GST Act, 2017
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS 2137/2024 Hon’ble Manoj Kumar Tiwari, J. Mr. Prince Chauhan, Advocate, for the petitioner. Mr. Mohit Maulekhi, Brief Holder, for the State. (2) Petitioner is a taxable person registered under Uttarakhand GST Act, 2017. He is aggrieved by cancellation of his GST registration on the ground of default on his part in filing the GST returns in time. (3) Learned counsel for petitioner submits that identical controversy has been decided by this Court in WPMS No. 501 of 2023 and many other similar writ petitions. This submission is not disputed by Mr. Mohit Maulekhi, and he, in fact, fairly submits that the writ petition can be decided in terms of the order passed in WPMS No. 501 of 2023. (4) In view of consensus between the parties that matter is covered by the order passed in Writ Petition No. 501 of 2023 (M/S), present writ petition is also decided in terms of the said order. Petitioner shall be at liberty to move an application for revocation of cancellation order within two weeks. Wi
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