M/S Pritpal Singh And Co Gstin vs. Commissioner State Goods And Services Tax
Held
The Court held that the matter was covered by a previous order passed by a coordinate bench in WPMS No. 75 of 2023. The Court directed that the petitioner be at 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 also required to furnish all the GST returns that were not submitted and deposit the outstanding dues of Goods and Service Tax. The Court further 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. The Court did not expressly leave any issue undecided.
Facts
The petitioner, registered under the CGST Act, had their GST registration cancelled by an order dated 5.8.2022. The sole reason for cancellation was the non-submission of GST returns for six consecutive months. The petitioner sought to quash this cancellation order and sought a direction to permit them to file an application for revocation of cancellation under Section 30 of the UKGST/CGST Act, 2017. The petitioner attributed the non-filing of returns to a lapse on the part of their GST consultant. The State did not dispute the petitioner's submissions.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, despite the petitioner's readiness to pay all outstanding tax, interest, and late fees, is justifiable under the CGST Act, 2017? 2. Whether the petitioner should be permitted to file an application for revocation of the cancellation order under Section 30 of the CGST Act, 2017, considering the circumstances presented? Petitioner's contentions: The petitioner argued that the non-filing of returns was due to the negligence of their GST consultant. They were ready to pay all outstanding tax, interest, and late fees. They relied on a coordinate bench's decision in WPMS No. 75 of 2023 and other similar writ petitions, which dealt with an identical controversy. Revenue's contentions: The State, through its learned Brief Holder, did not dispute the petitioner's submissions regarding the existence of similar orders passed by a coordinate bench.
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 1037/2023 Hon’ble Manoj Kumar Tiwari, J. Mr. Tarun Pande, Advocate, for the petitioner.
Mr. Tarun Lakhera, Brief Holder, for the State Petitioner was registered under the Central Goods and Services Act, 2017 (CGST Act). His registration has been cancelled by order dated 5.8.2022. The sole ground for cancelling petitioner’s GST registration is non-submission of GST returns for six consecutive months. The reliefs sought in the writ petition are as follows: “i) Issue a suitable writ, order or direction in the nature of certiorari calling for record of the case and quash the cancellation of GST registration order dated 5.8.2022 (Annexure No. 2 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/S 30 of the UKGST/CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN05AAOPS3514M1ZB of
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