Pundir Builders 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. 501 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 the GST returns that were previously not submitted and deposit any outstanding dues of Goods and Service Tax. The Court directed that if the application was made within the stipulated time, the competent authority shall consider the petitioner's application and pass an appropriate order as per law within four weeks thereafter. No specific issue was expressly left undecided.
Facts
The petitioner is aggrieved by the cancellation of their GST registration. The cancellation was based on the ground of non-filing of GST returns for six consecutive months. The petitioner's counsel submitted that this issue has been previously decided by the High Court in WPMS No. 501 of 2023 and other similar writ petitions. 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 WPMS No. 501 of 2023. The Court noted the consensus between the parties.
Key Issues
1. Whether the GST registration of the petitioner can be cancelled for non-filing of GST returns for six consecutive months, considering previous High Court judgments on similar matters? (Question of law) Petitioner's contention: The petitioner argued that identical controversies have been decided by the High Court in WPMS No. 501 of 2023 and numerous other similar writ petitions, implying that a favorable outcome should be granted based on precedent. Revenue/State's contention: The State, through its counsel, did not dispute the petitioner's submission regarding the existence of prior High Court decisions covering the identical controversy. The State fairly submitted that the writ petition could be decided in terms of the order passed in WPMS 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 510/2024 Hon’ble Manoj Kumar Tiwari, J. Mr. Ashish Aggarwal, Advocate, for the petitioner. Mr. Mohit Maulekhi, Brief Holder, for the State. (2) Petitioner is aggrieved by cancellation of his GST registration on the ground of non-filing of GST returns for six consecutive months. (3) Learned counsel for petitioner submits that identical controversy has been decided by this Court in WPMS No. 501 of 2023 and many other similar writ petitions. This submission is not disputed by Mr. Mohit Maulekhi, and he, in fact, fairly submits that the writ petition can be decided in terms of the order passed in WPMS No. 501 of 2023. (4) In view of consensus between the parties that matter is covered by the order passed in Writ Petition No. 501 of 2023 (M/S), present writ petition is also decided in terms of the said order. Petitioner shall be at liberty to move an application for revocation of cancellation order under Section 30 of Central GST Act within two weeks. With his application, petit
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