Manoj Kumar Tiwari vs. The State Of Uttarakhand
Held
The Court did not directly decide on the merits of the cancellation order or the petitioner's eligibility for revival. Instead, it disposed of the writ petition by granting liberty to the petitioner to move an application for revocation of the cancellation order under Section 30 of the Central GST Act within two weeks. The Court directed that if the application is made within the stipulated time, the petitioner must deposit the outstanding tax and other dues and submit any pending GST returns. The Competent Authority is then mandated to consider the petitioner's application and pass an appropriate order as per law within four weeks thereafter. The Court's decision was based on the State Counsel's submission regarding the availability of the revocation remedy under Section 30 of the UKGST Act.
Facts
The petitioner, a taxable person registered with the State GST Authorities of Uttarakhand, had their GST registration cancelled on July 30, 2022. The cancellation was based on the ground that the petitioner failed to pay admitted tax, interest, and penalty within three months of it becoming due. A show cause notice was issued prior to the cancellation order. The petitioner sought a writ of certiorari to quash the cancellation order and a writ of mandamus to revive their GST registration, arguing that their business affairs were jeopardized and their constitutional rights impaired.
Key Issues
1. Whether the petitioner is entitled to a writ of certiorari to quash the GST registration cancellation order dated July 30, 2022, and a writ of mandamus to revive their registration, given the alleged jeopardy to their business and constitutional rights? (Mixed question of law and fact, turning on the interpretation and application of relevant GST provisions concerning cancellation and revival of registration). Petitioner's contention: The petitioner argued that the remedy of appeal under Section 107 of the Uttarakhand GST Act was not available to them, citing a judgment of the Division Bench of the High Court in SPA No. 123 of 2022. Revenue's contention: The State Counsel submitted that the petitioner could seek revocation of the cancellation order by moving an appropriate application under Section 30 of the UKGST Act before the Competent Authority.
Sections Cited
Section 107, 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. 490 of 2023 Hon’ble Manoj Kumar Tiwari, J.
Mr. Sahil Mullick, learned counsel for the petitioner.
Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand.
Petitioner is a taxable person under Goods & Service Tax and he is duly registered with the State GST Authorities of Uttarakhand. His registration has been cancelled on the ground that he failed to pay admitted tax, interest and penalty of Central/State Government, within three months from the date when it became due.
Before passing the cancellation order dated 30.07.2022, a show cause notice was also issued to the petitioner.
The relief sought in the writ petition are as follows:- (a) issue a writ, order or direction, in the nature of certiorari quashing the Cancellation order (GST- REG-19) dated 30.07.2022 (Annexure No. 1)
(b) issue a writ, order or direction, in the nature of mandamus, directing the Respondents to revive the GST registration of the Petitioner; in as much as, the business affairs of the petitioner are
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