Welfare Enterprises 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 Writ Petition No. 1030 of 2024, as there was a consensus between the parties on this point. The Court directed the petitioner 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 must furnish all the pending GST returns and deposit any outstanding GST dues. The competent authority is mandated to consider the petitioner's application and pass an appropriate order as per law within four weeks of its submission, provided the application is filed within the stipulated time. The Court did not expressly leave any issue undecided.
Facts
The petitioner's GST registration was cancelled due to non-filing of GST returns for six consecutive months. The petitioner attributed this lapse to a communication gap with their tax consultant. The petitioner contended that a similar issue was decided by this Court in Writ Petition No. 1030 of 2024 and other connected petitions. The State's counsel did not dispute this submission and agreed that the present writ petition could be decided in line with the order in WPMS No. 1030 of 2024. Consequently, the Court decided the present writ petition based on the consensus reached by the parties.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, due to a communication gap with the tax consultant, warrants revocation, considering prior judgments of this Court on similar matters? (Question of law and fact, turning on Section 30 of the Central GST Act). Petitioner's contention: The petitioner argued that the issue is identical to that decided in Writ Petition No. 1030 of 2024 and other similar petitions, and therefore, the present petition should be decided in terms of that judgment. They relied on the principle that similar cases should be treated alike. Revenue/State's contention: The State's counsel, Mr. Mohit Maulekhi, did not dispute the petitioner's submission and fairly conceded that the writ petition could be decided in terms of the order passed in WPMS No. 1030 of 2024.
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. 1925 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Ms. Vanndhna Mehra, Advocate for the petitioner.
Mr. Mohit Maulekhi, Brief Holder for the State of Uttarakhand.
GST registration of the petitioner has been cancelled 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. 1030 of 2024 and many other similar writ petitions. Thus, he submits that the present writ petition may also be decided in terms of judgment dated 23.04.2024 rendered in the said writ petition.
This submission is not disputed by Mr. Mohit Maulekhi, learned counsel for the State, and he, in fact, fairly submits that the writ petition can be decided in terms of the order passed in WPMS No. 1030 of 2024. 6. In view of consensus
The judgment continues below.
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