Prameshwar Prasad Badoni vs. Commissioner State Goods And Services Tax Commissionerate Dehradun
Held
The Court held that the present writ petition was covered by the order passed in WPMS No. 501 of 2023, given the consensus between the parties. 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. Along with this application, the petitioner was required to furnish all pending GST returns and deposit any outstanding tax and dues. The Competent Authority was directed to consider the petitioner's application and pass an appropriate order in accordance with the law within four weeks of its submission. The writ petition was disposed of with these directions.
Facts
The petitioner is aggrieved by the cancellation of his GST registration, as per an order dated 25.04.2022. The sole reason cited for this cancellation was the non-submission of GST returns for six consecutive months. The petitioner's counsel contended that a similar issue had been decided by the High Court in WPMS No. 501 of 2023 and other analogous writ petitions. This contention was not disputed by the learned Brief Holder for the State of Uttarakhand. The Court noted the consensus between the parties that the present matter was covered by the order passed in WPMS No. 501 of 2023.
Key Issues
1. Whether the cancellation of GST registration for non-submission of returns for six consecutive months, without affording the petitioner an opportunity to rectify the default, is legally sustainable, particularly in light of previous High Court judgments on similar matters? (Question of law) The petitioner argued that the cancellation of his GST registration was arbitrary and contrary to established legal principles, especially since identical issues had been resolved by the High Court in WPMS No. 501 of 2023 and other similar writ petitions. The petitioner relied on the precedent set by these prior judgments. The State, through its learned Brief Holder, did not dispute the petitioner's submission regarding the existence of prior judgments covering identical controversies. Therefore, no specific arguments were recorded for the State beyond acknowledging the consensus.
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
WPMS No. 938 of 2023 Hon’ble Manoj Kumar Tiwari, J.
Mr. Prince Chauhan, learned counsel for the petitioner.
Mr. Tarun Lakhera, Brief Holder for the State of Uttarakhand.
Petitioner is aggrieved by cancellation of his GST registration. The impugned cancellation order dated 25.04.2022 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 Mr. Tarun Lakhera, 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 revocation of cancellation
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.