Bachan Singh Rangar vs. Commissioner State Goods And Services Tax Commissionerate
Held
The Court disposed of the writ petition in terms of the judgment dated 28.02.2023 rendered in Writ Petition (M/S) No. 501 of 2023. 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 directed to furnish all pending GST returns and deposit the outstanding tax and 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. The Court did not expressly leave any issue undecided.
Facts
The petitioner's GST registration was cancelled by the State Tax Officer, Vikasnagar, Dehradun, for failing to file GST returns for six consecutive months. The petitioner attributed this non-filing to a communication gap with their tax consultant. The petitioner argued that the present case involved an identical question to one previously decided by the High Court in Writ Petition (M/S) No. 501 of 2023 and requested a similar decision. The State Counsel conceded that the issue was similar to the one dealt with in the prior writ petition.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns, due to alleged communication gap with a tax consultant, warrants intervention by the High Court under its writ jurisdiction, particularly when a similar issue has been decided by this Court previously? (Question of law and fact, concerning the grounds for cancellation and the adequacy of explanation). Contentions: Petitioner: Argued that the present writ petition should be decided in terms of the judgment rendered in Writ Petition (M/S) No. 501 of 2023, as the question involved is identical. Relied on the precedent set by this Court. Revenue/State: Fairly submitted that the question involved in the present writ petition is similar to the one dealt with by this Court in Writ Petition (M/S) No. 501 of 2023.
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. 596 of 2024
Hon’ble Manoj Kumar Tiwari, J.
Mr. Prince Chauhan, Advocate for the petitioner.
Mr. Mohit Maulekhi, Brief Holder for the State.
GST registration of the petitioner has been cancelled by the State Tax Officer, Vikasnagar, Sector-1, Dehradun for non- filing of GST return for six consecutive months
The explanation offered for non-filing of GST return by the petitioner is the communication gap between him and the tax consultant hired by him.
Learned counsel for the petitioner submits that identical question has been decided by this Court in Writ Petition (M/S) No. 501 of 2023. He thus submits that the present writ petition be also decided in terms of the judgment rendered in the aforesaid writ petition.
Learned State Counsel fairly submits that the question involved in the present writ petition is similar to the one dealt with by this Court in Writ Petition (M/S)
No. 501 of 2023. 7. Accordingly, the Writ Petition is disposed of in terms of the judgmen
The judgment continues below.
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