M/S Jyoti Verma Gstin vs. Commissioner State Goods And Services Tax Ommissionerate Dehradun
Held
The Court held that the present writ petition was covered by the order passed in WPMS No. 501 of 2023 and other similar writ petitions. The Court directed the petitioner 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 must furnish all pending GST returns and deposit any outstanding tax and dues. Upon receipt of such an application within the stipulated time, the Competent Authority is directed to consider the application and pass an appropriate order in accordance with the law within four weeks thereafter. The writ petition was disposed of with these directions.
Facts
The petitioner is aggrieved by the cancellation of their GST registration, as per an order dated 16.12.2022. The sole reason cited for this cancellation was the non-submission of GST returns for six consecutive months. The petitioner's counsel submitted that this situation is identical to that in WPMS No. 501 of 2023 and several other similar writ petitions previously decided by this Court. This contention was not disputed by the learned Brief Holder for the State. 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 returns for six consecutive months, without providing an opportunity to rectify the default, is legally sustainable, particularly in light of previous High Court orders on similar matters? (Question of law) Petitioner's Contention: The petitioner argued that the cancellation of their GST registration was based on a ground that has been addressed and decided by this Court in numerous identical writ petitions, specifically citing WPMS No. 501 of 2023. They relied on the principle that similar matters should be treated consistently. Revenue's Contention: The State, represented by the learned Brief Holder, did not dispute the petitioner's submission regarding the existence of prior High Court orders covering identical controversies. Therefore, no specific argument was presented by the revenue against the petitioner's claim.
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 No. 935 of 2023 Hon’ble Manoj Kumar Tiwari, J.
Mr. Tarun Pande, 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 16.12.2022 is on record as annexure no. 2 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 ord
The judgment continues below.
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