Sharma And Company vs. Commissioner State Goods And Services Tax Commissionerate
Held
The Court decided to dispose of the writ petition in terms of the order passed in Writ Petition No. 1030 of 2024, 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 Central GST Act within two weeks. Along with the application, the petitioner was required to furnish all pending GST returns and deposit 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 its submission, provided the application was filed within the stipulated time. The reasoning was based on the precedent set in Writ Petition No. 1030 of 2024 and the agreement of the parties.
Facts
The petitioner's GST registration was cancelled by the revenue authority 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 argued that a similar issue was decided by the High Court in Writ Petition No. 1030 of 2024 and other connected matters. The counsel for the State did not dispute this submission and agreed that the present writ petition could be decided in line with the order passed in Writ Petition No. 1030 of 2024. The court noted the consensus between the parties.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, when attributed to a communication gap with a tax consultant, warrants revocation under Section 30 of the Central GST Act, considering prior High Court judgments on similar facts? Petitioner's contention: The petitioner argued that the cancellation of GST registration for non-filing of returns was due to a communication gap with their tax consultant and that the issue had been decided by the High Court in Writ Petition No. 1030 of 2024 and other similar petitions. They sought a decision in terms of the judgment in the aforementioned writ petition. Revenue/State's contention: The counsel for the State did not dispute the petitioner's submission and fairly conceded that the writ petition could be decided in terms of the order passed in Writ Petition 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. 1563 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Tarun Pande, 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 be
The judgment continues below.
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