Phani Biswas Gstin vs. Commissioner State Goods And Services Tax Commissionerate
Held
The Court, in view of the consensus between the parties that the matter is covered by a previous order in Writ Petition No. 643 of 2024, decided the present writ petition in terms of that order. 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 the application, the petitioner is required to furnish all pending GST returns and deposit the outstanding GST dues. The competent authority is directed to consider the petitioner's application and pass an appropriate order as per law within four weeks of receiving it.
Facts
The petitioner is aggrieved by the cancellation of his GST registration, ordered on 26.06.2023, due to non-filing of GST returns for six consecutive months. The petitioner attributes this lapse to a communication gap with his tax consultant. The petitioner filed a writ petition before the High Court challenging this order. The State, represented by its counsel, acknowledged that the issue in this petition is similar to a previously decided case.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, due to a communication gap with the tax consultant, warrants interference by the High Court. The petitioner argued that the issue is identical to a previous writ petition (WPMS No. 643 of 2024) decided by the Court and therefore, the present petition should be decided in terms of that judgment. The State conceded that the controversy is similar and agreed to a decision based on the prior judgment.
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.981 of 2024
Hon’ble Manoj Kumar Tiwari, J.
Mr. Ashish Agarwal, Advocate for the petitioner.
Mr. Mohit Maulekhi, Brief Holder for the State of Uttarakhand.
Petitioner is aggrieved by cancellation of his GST registration, vide order dated 26.06.2023. The ground taken for cancelling his registration is non-filing of GST returns 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 petitioner has relied upon judgment dated 13.03.2024 rendered by this Court in WPMS No. 643 of 2024. He submits that since identical issue has been decided in the aforesaid writ petition, therefore, the present writ petition can be decided in terms of the said judgment. Mr. Mohit Maulekhi, learned State Counsel, on instructions submits that the controversy involved in both the petition is similar, therefore, the instant writ petition can be
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