D D Sloutions Gstin vs. Commissioner Central Goods And Services Tax Commissionerate
Held
The Court held that the matter was covered by 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 any outstanding GST dues. The competent authority was directed to consider the petitioner's application and pass an appropriate order as per law within four weeks of its submission, provided it was filed within the stipulated time. The Court did not expressly leave any issue undecided.
Facts
The petitioner's GST registration was cancelled by the Superintendent, CGST, Dehradun, on September 13, 2023, due to non-filing of GST returns for six consecutive months. The petitioner attributed this to a communication gap with their tax consultant. The petitioner argued that an identical issue had been decided by the High Court in Writ Petition No. 850 of 2024 and other similar petitions. The respondents' counsel did not dispute this and agreed that the present writ petition could be decided in terms of the order in WPMS No. 850 of 2024. The court noted this consensus between the parties.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, when the petitioner attributes it to a communication gap with their tax consultant, warrants intervention by the High Court. Petitioner's contention: The petitioner argued that the issue was identical to that decided in Writ Petition No. 850 of 2024 and other similar writ petitions, implying that the court had previously granted relief in such circumstances. Revenue/State's contention: The respondent's counsel conceded that the present writ petition could be decided in terms of the order passed in Writ Petition No. 850 of 2024, indicating an agreement with the petitioner's submission regarding the applicability of the previous order.
Sections Cited
Section 30
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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 No. 2089 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Prince Chauhan, Advocate for the petitioner.
Ms. Shakshi Singh, Advocate, holding brief of Mr. Shobhit Saharia, Advocate for respondent no. 1. 3. GST registration of the petitioner has been cancelled by Superintendant, CGST, Dehradun, Sector-9, Uttarakhand vide order dated 13.09.2023 on the ground of non-filing of GST return for six consecutive months. The explanation offered by petitioner is that due to communication gap between him and tax consultant, engaged by petitioner, GST returns could not be filed in time.
Learned counsel for the petitioner submits that identical issue has been decided by this Court in Writ Petition No. 850 of 2024 and many other similar writ petitions. This submission is not disputed by learned counsel for the respondents, and she, in fact, fairly submits that the writ petition can be decided in terms of the order passed in WPMS No. 850 of 2024. 5. In view of consensus between the parties that matte
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