M/S Hunss Collection Gstin 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 Writ Petition No. 501 of 2023. The reasoning was based on the consensus between the parties that the facts and legal issues were identical to the previously decided case. The Court directed the petitioner 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 must submit all pending GST returns and deposit any outstanding tax and dues. Upon receipt of the 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 his Goods and Services Tax (GST) registration, evidenced by an order dated 14.11.2022. The sole reason cited for this cancellation was the petitioner's failure to submit GST returns for six consecutive months. The petitioner's counsel argued that this situation mirrors a previous decision by the High Court in WPMS No. 501 of 2023 and other similar writ petitions. This contention was not disputed by the learned Brief Holder for the State of Uttarakhand. The court noted a consensus between the parties that the matter was covered by the order in WPMS No. 501 of 2023.
Key Issues
1. Whether the cancellation of GST registration for non-submission of returns for six consecutive months is justified, considering previous High Court judgments on similar matters? Petitioner's Argument: The petitioner contended that the cancellation of his GST registration for non-submission of returns for six consecutive months is identical to the issue decided by this Court in WPMS No. 501 of 2023 and numerous other writ petitions. Therefore, the present petition should be decided in line with those precedents. Revenue/State's Argument: The learned Brief Holder for the State of Uttarakhand did not dispute the petitioner's submission regarding the applicability of the previous High Court order. The State acknowledged the consensus that the matter was covered by the order in WPMS No. 501 of 2023.
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. 949 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 14.11.2022 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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