Ms Vividways Venditare INDIA Private Limited vs. The Commissioner
Held
The Court noted the consensus between the parties that the matter was covered by a previous order passed in Writ Petition No.850 of 2023. Consequently, the present writ petition was also decided in terms of that order. 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 this application, the petitioner was required to furnish all the GST returns that were not submitted and deposit the outstanding dues of Goods and Service Tax. The Court directed that if the application was made within the stipulated time, the competent authority shall consider the petitioner's application and pass an appropriate order, as per law, within four weeks thereafter. No specific issue was expressly left undecided.
Facts
The petitioner, a taxable person registered under the Central Goods and Services Tax Act, 2017, had their GST registration cancelled on November 30, 2022. The cancellation was based on the ground of non-filing of GST returns for six consecutive months. The petitioner attributed this non-filing to a communication gap with their tax consultant. The petitioner filed a writ petition before the High Court, seeking relief. The respondents, representing the revenue, acknowledged that the issue was identical to a previously decided case.
Key Issues
1. Whether the cancellation of GST registration on the ground of non-filing of returns for six consecutive months, due to a communication gap with the tax consultant, warrants intervention by the High Court under its writ jurisdiction? The petitioner argued that the cancellation was based on a technical ground and that they had a valid explanation for the non-filing of returns. They relied on a previous judgment of the High Court in WPMS No.850 of 2023, contending that their case should be decided in terms of that order. The respondents, representing the revenue, fairly submitted that the controversy in the present writ petition was identical to the one decided in the aforementioned writ petition and had no objection if the present petition was decided in terms of the previous judgment.
Sections Cited
Section 30
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WPMS No.1461 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Pavan Kumar Nath, Advocate for the petitioner.
Mr. Shobhit Saharia, Advocate for the respondents.
Petitioner is a Taxable Person, who is registered under Central Goods and Services Tax Act, 2017. His G.S.T. registration has been cancelled on 30.11.2022, on the ground of non-filing of G.S.T. returns for six consecutive months. The explanation offered by petitioner is that, due to communication gap between him and his tax consultant, the G.S.T. returns could not be filled.
Learned counsel for the petitioner relies upon a judgment dated 04.04.2024 rendered by this Court in WPMS No.850 of 2023 and he submits that present writ petition may be decided in terms of the said judgment.
Learned counsel for the respondents fairly submits that since the controversy involved in this writ petition is identical to the one decided in aforesaid writ petition, therefore, he has no objection, if this writ petition is decided
The judgment continues below.
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