M/S Dinesh Chauhan vs. Commissioner State Goods And Services Tax Commissionerate
Held
The Court held that the matter was covered by the order passed in Writ Petition No. 475 of 2023, given the consensus between the parties. 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 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 as per law within four weeks of receiving the application, provided it was filed within the stipulated time. No issue was expressly left undecided.
Facts
The petitioner's GST registration was cancelled on September 11, 2023, by the respondent authority due to non-filing of GST returns within the prescribed period. The petitioner attributed this lapse to a communication gap with their tax consultant. The petitioner contended that this situation was identical to cases previously decided by the High Court. The State counsel did not dispute this, agreeing that the present petition could be decided based on a prior order in WPMS No. 475 of 2023. The amount in dispute is not explicitly stated.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns, when attributed to a communication gap with a tax consultant, warrants relief from the High Court, considering prior judgments on similar matters? (Question of law and mixed fact and law, turning on the interpretation of provisions related to cancellation and revocation of GST registration). Petitioner's contention: The petitioner argued that the cancellation was based on a situation identical to that in WPMS No. 475 of 2023 and other similar writ petitions, implying that the court should follow its previous rulings. Revenue/State's contention: The learned State Counsel fairly submitted that the writ petition could be decided in terms of the order passed in WPMS No. 475 of 2023, acknowledging the petitioner's submission.
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. 730 of 2024
Hon’ble Manoj Kumar Tiwari, J.
(1) Mr. Prince Chauhan, Advocate for the petitioner. (2) Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand. (3) GST registration of the petitioner was cancelled vide order dated 11.09.2023. The ground, taken for cancelling the registration, is non-filing of GST returns within prescribed period. 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. (4) Learned counsel for petitioner submits that identical controversy has been decided by this Court in WPMS No. 475 of 2023 and many other similar writ petitions. This submission is not disputed by Mr. Mohit Meulekhi, learned State Counsel, and he, in fact, fairly submits that the writ petition can be decided in terms of the order passed in WPMS No. 475 of 2023. (5) In view of consensus between the parties that matter is covered by the order passed in Writ Peti
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