Dayvita Consumer Private Limited vs. Commissioner State Goods And Service Tax

Held

The Court decided that the present writ petition should be disposed of in terms of the order passed in WPMS No. 501 of 2023, given the consensus between the parties. The petitioner was granted liberty to file an application for revocation of the cancellation order within two weeks. This application must include all pending GST returns and the deposit of outstanding Goods and Service Tax dues. If the application is filed within the stipulated time, the competent authority is directed to consider it and pass an appropriate order, in accordance with the law, within four weeks thereafter. The reasoning is based on the agreement of the parties and the precedent set by the earlier writ petition.

Facts

The petitioner, a taxable person registered under the Uttarakhand GST Act, 2017, is aggrieved by the cancellation of their GST registration. The cancellation was based on the petitioner's default in filing quarterly GST returns on time. The petitioner contended that a similar issue had been decided by the High Court in WPMS No. 501 of 2023 and other similar writ petitions. The counsel for the State did not dispute this submission and agreed that the present writ petition could be decided in terms of the order passed in WPMS No. 501 of 2023. The court noted the consensus between the parties.

Key Issues

1. Whether the cancellation of GST registration for non-filing of quarterly returns is sustainable, considering prior High Court judgments on similar matters? (Question of law) The petitioner argued that the controversy was identical to that decided in WPMS No. 501 of 2023 and other similar writ petitions, implying that the cancellation was not justified in light of those precedents. The State, through its counsel, conceded that the matter was covered by the order in WPMS No. 501 of 2023, thereby not raising any counter-argument on the merits of the cancellation itself, but agreeing to a resolution based on the prior judgment.