M/S Bardan Singh Rana vs. Commissioner State Goods And Services Tax
Held
The Court held that the writ petition could be disposed of in terms of the order passed in WPMS No. 850 of 2023, 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 CGST Act within two weeks from the date of the order. The petitioner was directed to comply with all conditions stipulated in Section 30 of the CGST Act and furnish all pending returns. Additionally, the petitioner was required to deposit all pending dues. The Court further directed that if such an application is filed within the stipulated time, the competent authority shall decide on it within four weeks thereafter. The ratio decidendi is that where parties agree that a matter is covered by a previous judgment, the Court will follow that precedent and grant appropriate liberty for compliance and adjudication.
Facts
The petitioner, a taxable person registered under the Central GST Act, is challenging the cancellation of their GST registration. The cancellation order, dated 11.09.2023, was issued due to the non-filing of GST returns for six consecutive months. The petitioner attributes this lapse to a communication gap with their tax consultant. The petitioner's counsel submitted that a similar issue was decided by this Court in WPMS No. 850 of 2023. The learned State Counsel did not dispute this and agreed that the present writ petition could be decided based on the order in the aforementioned case.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, due to a communication gap with a tax consultant, warrants revocation, considering the precedent set in WPMS No. 850 of 2023. Petitioner's contention: The petitioner argued that the issue is identical to WPMS No. 850 of 2023, implying that the cancellation should be revoked under similar terms. They relied on the principle that if a similar matter has been decided, the current case should follow suit. Revenue/State's contention: The learned State Counsel fairly conceded that the writ petition could be decided in terms of the order passed in WPMS No. 850 of 2023, indicating no dispute with the petitioner's submission regarding the applicability of the precedent.
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. 1916 of 2024 Hon’ble Manoj Kumar Tiwari, J. Mr. Prashant Khanna, Advocate, for the petitioner.
Ms. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand. (2) Petitioner is a taxable person registered under Central GST Act. Petitioner is aggrieved by cancellation of his GST registration, vide order dated 11.09.2023, on the ground of non-filing of GST returns for six consecutive months. The explanation offered by petitioner is that due to communication gap between him and the tax consultant hired by him, GST returns could not be filed in time. (3) Learned counsel for petitioner submits that identical controversy has been decided by this Court in WPMS No. 850 of 2023. This submission is not disputed by learned State Counsel and he fairly submits that the writ petition can be decided in terms of the order passed in WPMS No. 850 of 2023. (4) In view of consensus between the parties that matter is covered by the order passed in Writ Petition No. 850 of 2023 (M/S), prese
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