Govt Iti Kashipur vs. Assistant Commissioner State Goods And Service Tax
Held
The Court disposed of the writ petition with liberty to the petitioner to move an application for revocation of the cancellation order dated 29.10.2020. If the petitioner files such an application within two weeks from the date of the order, the Proper Officer is directed to consider the request and pass an appropriate order, in accordance with the law, within four weeks thereafter. The Court did not delve into the merits of whether the petitioner was indeed liable to file monthly GST returns or not, implicitly accepting the petitioner's request for a procedural remedy.
Facts
The petitioner, Industrial Training Institute, Kashipur, a Government Department, filed a writ petition challenging an order dated 29.10.2020, which cancelled its GST registration. The cancellation was based on the ground of non-filing of GST returns for a continuous period of six months. The petitioner contended that as a Government Department, it is not liable to file monthly GST returns but only to deduct tax at source and file returns related to such deductions. The petitioner sought permission to file an application for revocation of the cancellation order, with a direction to the Competent Authority to decide it within a stipulated time.
Key Issues
1. Whether the petitioner, being a Government Department, is liable to file monthly GST returns, or only returns related to tax deduction at source, under the Uttarakhand GST Act, 2017? Petitioner's arguments: The petitioner argued that as a Government Department, it is not obligated to file monthly GST returns and is only required to deduct tax at source and file returns concerning such deductions. It relied on Section 30 of the Uttarakhand GST Act, 2017, to seek disposal of the writ petition by allowing it to file a revocation application. Revenue's arguments: The learned State Counsel had no objection to the prayer made by the petitioner's counsel.
Sections Cited
Section 30
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WPMS No. 1018 of 2024
Hon’ble Manoj Kumar Tiwari, J.
Mr. Rohit Arora, Advocate for the petitioner, through video conferencing.
Mr. Tarun Lakhera, Brief Holder for the State of Uttarakhand.
Industrial Training Institute, Kashipur, District Udham Singh Nagar has filed this writ petition challenging the order dated 29.10.2020, whereby its GST registration was cancelled on the ground of non-filing of GST returns for continuous period of six months.
Learned counsel for petitioner submits that since petitioner is a Government Department, therefore, it is not liable to pay GST returns each month and it is liable only to deduct tax at source and file return regarding such deduction. He further submits that in view of provision contained in Section 30 of Uttarakhand GST Act, 2017, the writ petition be disposed of by permitting petitioner to move an application seeking revocation of the order, whereby petitioner’s GST registration was cancelled, and the Competent Authority be
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