Mohd Rizwan vs. Union Of INDIA
Held
The Court decided to dispose of the present writ petition in terms of the order passed in WPMS No. 501 of 2023, given the consensus between the parties. The petitioner was granted liberty to file an application for revocation of the cancellation order within two weeks. This application must be accompanied by all the pending GST returns that were not submitted and the outstanding Goods and Service Tax dues. The competent authority is directed to consider the petitioner's application and pass an appropriate order in accordance with the law within four weeks of the application being filed. The Court did not expressly leave any issue undecided, as the matter was resolved by agreement based on precedent.
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 alleged 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.
Key Issues
1. Whether the cancellation of GST registration for default in filing returns, when identical controversies have been decided by this Court in previous writ petitions, warrants a similar disposal? Petitioner's Contention: The petitioner argued that the present case is identical to WPMS No. 501 of 2023 and numerous other writ petitions, implying that the court should follow its previous pronouncements. Revenue/State's Contention: The State, through its counsel, conceded that the matter was covered by the order in WPMS No. 501 of 2023 and agreed to a decision based on that 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 2139/2024 Hon’ble Manoj Kumar Tiwari, J. Ms. Reema Rana, Advocate, i/b Mr. Pankaj Semwal, 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
The judgment continues below.
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