Tanush Cricket Academy vs. Commissioner Uttarakhand State GST
Held
The Court held that the matter was covered by a previous judgment of the High Court in Writ Petition No. 1553 of 2021. Based on the consensus between the parties, the present writ petition was decided in terms of the order passed in the aforementioned writ petition. The petitioner was granted liberty to file an application for revocation of the cancellation order under Section 30 of the UKGST 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 receiving it.
Facts
The petitioner, a taxable person registered under the Uttarakhand GST Act, had their GST registration cancelled by the State Tax Officer on December 22, 2022. The cancellation was based on the ground of non-filing of GST returns for six consecutive months. The petitioner attributed this lapse to a communication gap with their tax consultant. The petitioner approached the High Court via a writ petition challenging this cancellation order. The procedural history involves the petitioner filing the writ petition and the State not disputing the petitioner's submissions.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, despite the explanation of a communication gap with the tax consultant, is justified under the Uttarakhand GST Act? The petitioner argued that an identical issue had been decided by the High Court in Writ Petition No. 1553 of 2021 and other similar petitions, and therefore, the present petition should be decided in terms of that judgment. The revenue (State) did not dispute this submission and fairly conceded that the writ petition could be decided in terms of the order passed in Writ Petition No. 1553 of 2021.
Sections Cited
Section 30
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WPMS No. 1764 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Imran Ali Khan and Mr. Harsh Vardhan Dhanik, Advocates for the petitioner.
Mr. Tarun Lakhera, Brief Holder for the State.
Petitioner is a taxable person registered under Uttarakhand GST Act. His GST registration has been cancelled vide order dated 22.12.2022 passed by State Tax Officer (respondent no. 4) 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. 1553 of 2021 and many other similar writ petitions. Thus, he submits that the present writ petition may also be decided in terms of judgment dated 18.08.2022 rendered in the said writ petition.
This submission is not disputed by Mr. Tarun Lakhera, learned counsel for the
The judgment continues below.
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