Ms Sigma Services vs. Commissioner
Held
The Court held that the present writ petition should be decided in terms of the order passed in WPMS No. 812 of 2024, as both parties agreed that the issue involved was identical. The Court directed the petitioner to move an application for revocation of the cancellation order under Section 30 of the GST Act within two weeks. Along with the application, the petitioner must furnish all pending GST returns and deposit any outstanding GST dues. Upon receipt of the application within the stipulated time, the competent authority is directed to consider it and pass an appropriate order as per law within four weeks thereafter. The Court did not expressly leave any issue undecided.
Facts
The petitioner, a taxable person registered under the Uttarakhand GST Act, is aggrieved by the cancellation of his GST registration by the Assistant Commissioner, Ramnagar, vide an order dated 07.11.2023. The reason cited for cancellation was the non-filing of returns for six continuous months. The petitioner's explanation for this lapse was a communication gap with his tax consultant. The petitioner approached the High Court via a writ petition, seeking relief.
Key Issues
1. Whether the writ petition, concerning the cancellation of GST registration for non-filing of returns, should be decided in terms of a previous order of this Court in WPMS No. 812 of 2024, given the identical nature of the issue. (Question of law) Petitioner's contention: The petitioner argued that the issue in the present writ petition is identical to that decided in WPMS No. 812 of 2024 and therefore, the present petition should be decided in terms of the order dated 03.04.2024 passed in the said writ petition. Revenue's contention: The learned State Counsel did not dispute the petitioner's submission and conceded that the issue involved was identical. No specific provisions or precedents were cited by either party in this regard.
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. 1365 of 2024
Hon’ble Manoj Kumar Tiwari, J.
Mr. Sanjeev Kumar Agarwal and Mr. Faizul Haque, Advocates for the petitioner.
Mr. Mohit Maulekhi, Brief Holder for the State of Uttarakhand.
Petitioner is the taxable person registered under provisions of Uttarakhand GST Act. He is aggrieved by cancellation of his GST registration, vide order dated 07.11.2023 passed by Assistant Commissioner, Ramnagar. The ground taken for cancellation of petitioner’s GST registration is non filing of returns for six continuous months. Explanation offered is communication gap between petitioner and his tax consultant.
Learned counsel for petitioner submits that the issue involved in the writ petition has been decided by this Court in WPMS No. 812 of 2024. He, thus, submits that this writ petition be also decided in terms of the order dated 03.04.2024 passed in the said writ petition.
Learned State Counsel does not dispute the said submission, and he in fact concedes that
The judgment continues below.
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