M/S Dee Square Contractors And Builders vs. The Commissioner Of State Tax State Goods And Services Tax
Held
The Court noted the consensus between the parties that the matter was covered by the judgment rendered in Writ Petition (M/S) No. 763 of 2023. Consequently, the present writ petition was decided in terms of the said order. 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 any 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 thereafter, provided the application was made within the stipulated time.
Facts
The petitioner, a partnership firm engaged in civil construction, had its GST registration cancelled by an order dated 17.08.2019. Prior to cancellation, a show cause notice was issued, but the grounds for cancellation were not clearly stated therein. The State GST Department, through its counsel, submitted that the registration was cancelled solely on the ground that the petitioner had not submitted GST returns for over six months. The petitioner's counsel argued that an identical issue was decided by this Court in WPMS No. 763 of 2023 and requested the present petition be disposed of similarly. The State counsel did not dispute this submission.
Key Issues
1. Whether the cancellation of GST registration is valid when the show cause notice did not clearly specify the grounds for cancellation, particularly concerning the non-filing of returns for more than six months, as per the relevant provisions of the GST Act? Petitioner's Contention: The petitioner argued that the cancellation was based on grounds not explicitly stated in the show cause notice. They relied on a previous judgment of this Court in WPMS No. 763 of 2023, asserting that the present case involves an identical issue and should be decided in the same manner. Revenue's Contention: The State GST Department, through its counsel, submitted that the petitioner's GST registration was cancelled on the sole ground of non-filing of GST returns for a period exceeding six months. The State counsel did not dispute the petitioner's submission regarding the applicability of the previous judgment.
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. 711 of 2023
Hon’ble Manoj Kumar Tiwari, J.
Mr. Hari Mohan Bhatia & Mr. Ashwarya Sharma, Advocates for the petitioner.
Mr. Tarun Lakhera, Brief Holder for the State of Uttarakhand.
Petitioner is a partnership firm engaged in civil construction work.
Petitioner was registered with State GST Department, however, his registration has been cancelled vide order dated 17.08.2019. Before cancelling petitioner’s GST registration, a show cause notice was issued to him, however, the ground on which petitioner’s registration was cancelled, was not apparent from show cause notice.
Learned State Counsel was asked to get instructions in the matter.
Today, on instructions, he submits that since petitioner had not submitted any GST return for a period of more than six months, therefore, on this ground alone, his GST registration was cancelled.
Learned counsel for petitioner has placed reliance upon judgment rendered by this Court in WPMS No. 763 of 2023. He submits that since
The judgment continues below.
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