Ganesh Construction vs. The Commissioner CGST
Held
The Court held that the present 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 Court granted the petitioner liberty to move an application for revocation of the cancellation order under Section 30 of the CGST Act. This application is to be filed within two weeks from the date of the order. The petitioner must comply with all conditions stipulated in Section 30 of the CGST Act and furnish all pending GST returns. Additionally, the petitioner is required to deposit all outstanding dues. The competent authority is directed to decide on the revocation application within four weeks of its filing, provided it is submitted within the stipulated timeframe. The ratio decidendi is that where a precedent exists and is not disputed by the revenue, and the petitioner undertakes to comply with statutory requirements, the court may grant an opportunity for revocation of cancellation.
Facts
The petitioner, a taxable person registered under the Central GST Act, is aggrieved by the cancellation of their GST registration on July 27, 2020. 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 brought to the court's attention that a similar issue had been decided by the High Court in WPMS No. 850 of 2023. The respondent did not dispute this fact and conceded that the present petition could be decided in line with the previous order.
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 the precedent set in WPMS No. 850 of 2023? The petitioner argued that the issue was identical to WPMS No. 850 of 2023, implying that the court should follow its previous decision. The petitioner relied on the principle that similar cases should be treated alike. The respondent, represented by counsel, did not dispute the petitioner's submission regarding the precedent and fairly conceded that the writ petition could be decided in terms of the order passed in WPMS No. 850 of 2023. The respondent did not present any counter-arguments or cite any opposing provisions or precedents.
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 1688/2024 Hon’ble Manoj Kumar Tiwari, J. Mr. Prashant Khanna, Advocate, for the petitioner.
Ms. Sakshi Singh, Advocate, i/b Mr. Shobhit Saharia, Advocate for the respondent. (2) Petitioner is a taxable person registered under Central GST Act. Petitioner is aggrieved by cancellation of his GST registration, vide order dated 27.7.2020, 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 Counsel appearing for the respondent and she 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
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