Ms Jai Group vs. Commissioner Uttarakhand State GST
Held
The Court held that the matter was covered by a previous order of this Court in WPMS No. 501 of 2023. 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. This application must include all pending GST returns and deposit of outstanding tax and dues. The Competent Authority is directed to consider the petitioner's application and pass an appropriate order as per law within four weeks of its submission. The ratio decidendi is that a taxpayer who rectifies past non-compliance by clearing dues and filing pending returns can seek revocation of GST registration cancellation, provided they act within the stipulated time and comply with statutory requirements.
Facts
The petitioner is aggrieved by the cancellation of his GST registration, an order dated 06.04.2023, passed by the Competent Authority. The sole reason for cancellation was the non-submission of GST returns for six consecutive months. The petitioner states that after the cancellation, he cleared all outstanding dues and is ready to submit a representation for revocation. He also submits that this Court has previously decided similar matters. The State's counsel did not dispute this submission.
Key Issues
1. Whether the petitioner is entitled to revocation of GST registration cancellation upon clearing dues and submitting pending returns, considering the provisions of Section 30 of the Central GST Act? The petitioner argued that having cleared all dues and being willing to submit pending returns, the respondents are legally obligated to revoke the cancellation order. They are prepared to make a representation for this purpose. The petitioner relied on previous judgments of this Court in similar cases, specifically mentioning WPMS No. 501 of 2023. The State did not dispute the petitioner's contentions or the applicability of the precedent cited.
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
2023
WPMS No. 3241 of 2023 Hon'ble Rakesh Thapliyal, J.
Mr. Mukesh Kumar Kaparwan, learned counsel appears for the petitioner and Mr. Tarun Lakhera, learned Brief Holder appears for the State of Uttarakhand.
Petitioner is aggrieved by cancellation of his GST registration. The impugned cancellation order dated 06.04.2023 is on record as Annexure No. 3 to the writ petition. The sole ground for cancelling the petitioner’s GST registration is non-submission of GST returns for six consecutive months.
Learned counsel for the petitioner submits that after cancellation of the GST registration, the petitioner cleared the entire dues and, therefore, the respondents are under legal obligation to revoke the order cancelling GST registration of the petitioner, for which the petitioner is ready to submit a representation.
Learned counsel for the petitioner submits that identical controversy has been decided by this Court in WPMS No. 501 of 2023 and many other similar writ petitions.
T
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