Bhadr Kali Construction Gstin vs. Commissioner State Goods And Services Tax
Held
The Court held that the matter was covered by the order passed in Writ Petition 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 this application, the petitioner was required to furnish all pending GST returns and deposit 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 its submission, provided the application was made within the stipulated time. The writ petition was disposed of with these directions.
Facts
The petitioner is aggrieved by the cancellation of their GST registration, an order dated 12.12.2022. The sole reason for this cancellation was the non-submission 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 learned Brief Holder for the State did not dispute this submission. Consequently, the parties agreed that the present writ petition could be decided in terms of the order passed in WPMS No. 501 of 2023.
Key Issues
1. Whether the cancellation of GST registration for non-submission of GST returns for six consecutive months is valid, considering previous High Court judgments on similar matters (turning on Section 29 of the CGST Act and relevant Rules)? Petitioner's contention: The petitioner argued that the issue is covered by previous decisions of this Court in WPMS No. 501 of 2023 and other similar writ petitions, implying that the cancellation might be arbitrary or that a procedural remedy should be available. Revenue/State's contention: The State did not dispute the petitioner's submission that the matter is covered by previous High Court orders, indicating an agreement with the petitioner's assertion regarding the applicability of prior judgments.
Sections Cited
Section 29, 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.992 of 2023 Hon’ble Manoj Kumar Tiwari, J.
Mr. Ankur Sharma, Advocate for the petitioner.
Mr. Mohit Maulekhi, Brief Holder for the State of Uttarakhand.
Heard learned counsel for the parties.
Petitioner is aggrieved by cancellation of his GST registration. The impugned cancellation order dated 12.12.2022 is on record as annexure no. 3 to the writ petition. The sole ground for cancelling petitioner’s GST registration is non-submission of GST returns for six consecutive months.
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 learned Brief Holder for the State.
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 revocatio
The judgment continues below.
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