Taneja Kirana Store vs. Commissioner State Goods And Services Tax
Held
The Court held that the matter was covered by the order passed in Writ Petition No. 643 of 2024, based on the consensus between the parties. The petitioner was granted liberty to move an application for revocation of the cancellation order under Section 30 of the Central GST Act within two weeks. Along with the application, the petitioner was required to furnish all pending GST returns and deposit outstanding GST dues. The competent authority was directed to consider the petitioner's application and pass an appropriate order as per law within four weeks thereafter. The court did not expressly leave any issue undecided.
Facts
The petitioner's GST registration was cancelled due to non-filing of GST returns for six consecutive months. The petitioner attributed this to a communication gap with their tax consultant. The petitioner contended that this issue had been decided by the High Court in a previous writ petition (WP No. 643 of 2024) and similar matters. 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 WP No. 643 of 2024. The court was considering a writ petition filed by the petitioner against the cancellation order.
Key Issues
1. Whether the cancellation of GST registration on the ground of non-filing of returns for six consecutive months, with an explanation of communication gap with the tax consultant, warrants relief in light of previous High Court judgments on similar issues? Petitioner's Argument: The petitioner argued that the issue was identical to that decided in Writ Petition No. 643 of 2024 and other similar writ petitions, and therefore, the present petition should be decided in terms of the judgment rendered in that case. Revenue/State's Argument: The State's counsel did not dispute the petitioner's submission and fairly conceded that the writ petition could be decided in terms of the order passed in WP No. 643 of 2024.
Sections Cited
Section 30
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WPMS No. 1030 of 2024 Hon’ble Manoj Kumar Tiwari, J.
Mr. Tarun Pande, Advocate for the petitioner.
Mr. Tarun Lakhera, Brief Holder for the State.
Mr. Harsh Vardhan Dhanik, Advocate for respondent no. 2. 4. GST registration of the petitioner has been cancelled on the ground of non-filing of GST return for six consecutive months. The explanation offered by petitioner is that due to communication gap between him and tax consultant, engaged by petitioner, GST returns could not be filed in time.
Learned counsel for the petitioner submits that identical issue has been decided by this Court in Writ Petition No. 643 of 2024 and many other similar writ petitions. Thus, he submits that the present writ petition may also be decided in terms of judgment dated 13.03.2024 rendered in the said writ petition.
This submission is not disputed by Mr. Tarun Lakhera, learned counsel for the State, and he, in fact, fairly submits that the writ petition can be decided in terms of the order passed in WPMS
The judgment continues below.
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