Riddi Siddi Traders vs. Commissioner State Goods And Services Tax Commissionerate Dehradun
Held
The Court held that the matter was covered by 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 UKGST Act within two weeks. Along with the 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 its submission. The ratio decidendi is that where a taxpayer demonstrates a reasonable cause for non-filing of returns and shows willingness to rectify the non-compliance by filing pending returns and clearing dues, the cancellation of registration may be revoked, provided the application is made within the stipulated time and in accordance with the law.
Facts
The petitioner, a taxable person registered under the Uttarakhand GST Act, had their GST registration cancelled on October 4, 2022, 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 contended that a similar issue was decided by the High Court in Writ Petition No. 1030 of 2024 and other similar writ petitions, and requested the present petition be decided accordingly. The State's counsel did not dispute this and fairly submitted that the petition could be decided in terms of the order in WPMS No. 1030 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 precedent from similar cases? (Mixed question of law and fact, turning on Section 30 of the UKGST Act and principles of natural justice). Petitioner's contention: The petitioner argued that the issue was identical to that decided in Writ Petition No. 1030 of 2024 and other similar petitions, and therefore, the present petition should be decided in the same manner. They relied on the principle that similar matters should be treated consistently. Revenue/State's contention: The State's counsel did not dispute the petitioner's submission and fairly conceded that the writ petition could be decided in terms of the order passed in WPMS No. 1030 of 2024.
Sections Cited
Section 30
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WPMS No. 1502 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Ashish Agarwal, Advocate for the petitioner.
Mr. Mohit Maulekhi, Brief Holder for the State.
Petitioner is a taxable person registered under Uttarakhand GST Act. His GST registration has been cancelled vide order dated 04.10.2022 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 t
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