M/S Firasat Rasool Contractor Gstin vs. Commissioner State Goods And Services Tax
Held
The Court held that the present case was covered by the judgment dated 23.02.2023 rendered in WPMS No. 475 of 2023, as conceded by the respondent authorities. 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 must furnish all pending GST returns and deposit the outstanding Goods and Service Tax dues. Upon receipt of the application within the stipulated time, the competent authority is directed to consider the petitioner's application and pass an appropriate order as per law within four weeks thereafter. The ratio decidendi is that where a concession is made by the revenue that a case is covered by a previous High Court judgment, the same relief should be extended, subject to the petitioner fulfilling certain conditions.
Facts
The petitioner, a civil contractor registered under the Uttarakhand Goods and Services Tax Act, had their GST registration cancelled by an order dated 28.02.2022. A show cause notice issued on 30.01.2022 indicated non-compliance with GST Act and Rules. The petitioner relied on a previous judgment of the High Court in WPMS No. 475 of 2023. The State Counsel initially contended that the facts differed, but later produced written instructions from the Assistant Commissioner Tax, Sector-1, Haldwani, conceding that the present case was also covered by the aforementioned judgment. The court heard arguments from both the petitioner's counsel and the State Counsel.
Key Issues
1. Whether the cancellation of the petitioner's GST registration, vide order dated 28.02.2022, is liable to be set aside in light of the judgment dated 23.02.2023 in WPMS No. 475 of 2023, given the concession made by the respondent authorities. Petitioner's Contention: The petitioner argued that their case was covered by the High Court's judgment in WPMS No. 475 of 2023, implying that the same relief should be granted. They relied on this precedent. Revenue/State's Contention: Initially, the State Counsel argued that the facts of the present case were different and the previous judgment would not apply. However, after obtaining instructions, the State Counsel conceded that the present case was indeed covered by the judgment in WPMS No. 475 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.840 of 2023 Hon’ble Manoj Kumar Tiwari, J.
Mr. Tarun Pande, Advocate for the petitioner.
Mr. Mohit Maulekhi, Brief Holder for the State of Uttarakhand.
Heard learned counsel for the parties.
Petitioner is a Civil Contractor registered with the G.S.T. Authorities under the provisions of Uttarakhand Goods and Services Tax Act. His registration has been cancelled vide order dated 28.02.2022. The show cause notice issued to petitioner on 30.01.2022 indicates that provisions of G.S.T. Act and Rules made thereunder were not followed.
Learned counsel for the petitioner had relied upon judgment dated 23.02.2023 rendered by this Court in WPMS No. 475 of 2023. Learned State Counsel, however, had contended on the last occasion that facts of the present case are somewhat different, therefore, the judgment rendered in the aforesaid writ petition would not apply in the present case. On his request, he was granted time to get instructions in the matter. Today, learned
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