State Of Uttarakhand vs. Commissioner Central Goods And Service Tax
Held
The Court decided to dispose of the writ petition in terms of a previous order passed in Writ Petition No. 424 of 2024 (M/S). 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 any outstanding Goods and Service Tax dues. The Court directed the competent authority to consider the petitioner's application, if filed within the stipulated time, and pass an appropriate order as per law within four weeks thereafter. The reasoning was based on the consensus between the parties that the matter was covered by the earlier judgment.
Facts
The petitioner, whose GST registration was cancelled by respondent no. 3 on 03.03.2023 due to non-filing of GST returns for six consecutive months, approached the High Court. The petitioner attributed the non-filing to a communication gap with their tax consultant. The petitioner relied on a previous judgment of the High Court in WPMS No. 850 of 2023, arguing that the present petition should be decided on similar terms. The respondents' counsel acknowledged that the controversy was identical to the previously decided writ petition and had no objection to the present petition being decided in the same manner.
Key Issues
1. Whether the GST registration cancellation order, passed on the ground of non-filing of returns for six consecutive months, is sustainable when the petitioner attributes the non-filing to a communication gap with their tax consultant? (Question of mixed law and fact, concerning the interpretation and application of provisions related to GST registration cancellation and revocation). Petitioner's contention: The petitioner argued that the cancellation order should be set aside or reconsidered, relying on a previous judgment of the High Court in WPMS No. 850 of 2023, which presumably dealt with similar circumstances. They sought to have the present petition decided in terms of that earlier order. Revenue/State's contention: The respondents, represented by the State of Uttarakhand, conceded that the issue in the present writ petition was identical to the one decided in the cited writ petition. Therefore, they had no objection to the present petition being decided in terms of the earlier judgment.
Sections Cited
Section 30
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WPMS No.1350 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Mohit Maulekhi, Brief Holder for the State of Uttarakhand/petitioner.
Ms. Sakshi Singh, Advocate, holding brief of Mr. Shobhit Saharia, Advocate for the respondents.
This writ petition is directed against the order dated 03.03.2023 passed by respondent no.3, whereby G.S.T. registration of the petitioner has been cancelled 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 petitioner 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
The judgment continues below.
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