R B Company vs. Commissioner State Goods And Service Tax Commissionerate
Held
The Court held that the writ petition could be decided in terms of the order passed in WPMS No. 475 of 2023, given 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 this application, the petitioner was required to furnish all pending GST returns and deposit the outstanding GST dues. The competent authority was directed to consider the petitioner's application and pass an appropriate order in accordance with the law within four weeks of the application being filed. The Court did not expressly leave any issue undecided, as the matter was resolved based on the parties' agreement and precedent.
Facts
The petitioner's GST registration was cancelled on June 13, 2023, due to a failure to submit GST returns as statutorily required. The petitioner sought to quash this cancellation order and to be permitted to file an application for revocation of the GSTIN. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. The State counsel acknowledged that the issue in this petition was similar to a previous writ petition decided by the Court.
Key Issues
1. Whether the cancellation of the petitioner's GST registration order dated June 13, 2023, should be quashed, considering the petitioner's willingness to pay all balance tax, interest, and late fees? (Question of law and fact, turning on the interpretation and application of relevant GST provisions concerning cancellation and revocation). Petitioner's contention: The petitioner argued that the cancellation order should be quashed as they are prepared to clear all outstanding dues, including tax, interest, and late fees. They relied on a previous judgment of the Court in WPMS No. 475 of 2023, which dealt with an identical issue. Revenue/State's contention: The State counsel, on instructions, agreed that the controversy was similar to the aforementioned writ petition and that the instant petition could be decided in terms of that judgment.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
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. 795 of 2024
Hon’ble Manoj Kumar Tiwari, J.
Mr. Gaurav Singh, Advocate for the petitioner.
Mr. Mohit Maulekhi, Brief Holder for the State of Uttarakhand.
GST registration of the petitioner was cancelled vide order dated 13.06.2023. As per the show cause notice, the cancellation was ordered, as petitioner had failed to submit his GST returns, as per the statutory provisions.
The reliefs sought in the writ petition are as follows:-
“i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GSt Registration order dated 13.06.2023 (Annexure No. 3 to W.P) as petitioner is ready to pay all the balance tax, interest on it and late fee if any.
ii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S30 of the UK GST/CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN (05ACDPI8685A1ZR), of the Petitioner
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.