Suraj Rawat vs. Commissioner State Goods And Services Tax Commissionerate
Held
The Court held that in view of the consensus between the parties and the fact that the matter was covered by the order passed in Writ Petition No. 510 of 2024, the present writ petition could also be decided in terms of that order. The petitioner was granted liberty to move an application for revocation of the cancellation order under Section 30 of the Central GST Act within two weeks. Along with the application, the petitioner was required to furnish all the GST returns that were not submitted and deposit the outstanding GST dues. The Court directed that if the application was made within the stipulated time, the competent authority shall consider it and pass an appropriate order as per law within four weeks thereafter. No issue was expressly left undecided.
Facts
The petitioner, a taxable person registered under the Uttarakhand GST Act, had their GST registration cancelled on February 21, 2023, due to non-filing of GST returns for six consecutive months. The petitioner attributed the non-filing to a communication gap with their tax consultant. The petitioner argued that a similar issue was decided by the High Court in Writ Petition No. 510 of 2024 and other similar writ petitions, and requested the present petition be decided accordingly. The State, through its counsel, did not dispute this submission and agreed that the petition could be decided in terms of the order in WPMS No. 510 of 2024.
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 High Court judgments on similar matters? (Mixed question of law and fact, turning on Section 30 of the Central GST Act and principles of natural justice). Petitioner's contention: The petitioner argued that the cancellation was due to a communication gap with their tax consultant and that the High Court had previously decided similar cases favorably in Writ Petition No. 510 of 2024 and other writ petitions. They sought a decision in line with those judgments. Revenue/State's contention: The State did not dispute the petitioner's submissions and fairly conceded that the writ petition could be decided in terms of the order passed in Writ Petition No. 510 of 2024.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
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. 1803 of 2024
Hon’ble Manoj Kumar Tiwari, J.
Mr. Chandra Kishore Soni, Advocate for the petitioner.
Mr. Mohit Maulekhi, Brief Holder for the State of Uttarakhand.
Petitioner is a taxable person registered under Uttarakhand GST Act. His GST registration has been cancelled, on account of non-filing of GST returns for six consecutive months, vide order dated 21.02.2023. 4. Learned counsel for the petitioner submits that returns could not be filed on account of communication gap between him and tax consultant engaged by petitioner. He further submits that similar issue has been decided by this Court in Writ Petition No. 510 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 27.02.2024 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 ter
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.