M/S Kalyan Singh Gstin vs. Commissioner State Goods Ans Services Tax
Held
The Court held that the matter was covered by a previous decision of a coordinate bench in WPMS No. 75 of 2023. 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 the GST returns that were not submitted and deposit the outstanding tax and 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 in accordance with the law within four weeks thereafter. The Court did not expressly leave any issue undecided.
Facts
The petitioner is aggrieved by the cancellation of their GST registration, an order dated 30/11/2021. The cancellation was based on the allegation that the petitioner had not filed GST returns for a continuous period of six months. The petitioner sought to quash the cancellation order and sought a direction to permit them to file an application for revocation of cancellation under Section 30 of the UKGST/CGST Act, 2017, and for the respondent to consider such application. The petitioner stated they were ready to pay all balance tax, interest, and late fees, attributing the lapse in filing returns to unavoidable circumstances.
Key Issues
1. Whether the cancellation of GST registration on the ground of non-filing of returns for six continuous months, without considering the petitioner's willingness to regularize the dues and file returns, is legally sustainable? The petitioner argued that the lapse in filing GST returns was due to unavoidable circumstances beyond their control. They expressed readiness to submit all pending returns and deposit the outstanding tax, interest, and late fees. The petitioner relied on a coordinate bench's decision in WPMS No. 75 of 2023 and similar writ petitions, suggesting a precedent for allowing such applications. The revenue or State did not dispute this submission, implying no specific counter-argument was presented regarding the petitioner's readiness to comply.
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. 839 of 2023
Hon’ble Manoj Kumar Tiwari, J.
Mr. Ashish Agarwal, learned counsel for the petitioner.
Mr. Tarun Lakhera, learned Brief Holder for the State of Uttarakhand/respondents.
Petitioner is aggrieved by cancellation of his GST registration. The cancellation order is on record as Annexure No.
Before passing the cancellation order, a show-cause notice was issued to the petitioner, wherein, it was alleged that petitioner has not filed GST returns for a continuous period of six months. On this very ground, the petitioner’s GST registration has been cancelled.
The reliefs sought in the writ petition are as follows:- (i) Issue a suitable writ, order or direction, in the nature of certiorari calling the record of the case and quash the cancellation of GST registration order dated 30/11/2021 (Annexure No. 2 to W.P) as petitioner is ready to pay all the balance tax, interest on it and late fee if any. (ii) Issue a suitable writ, order or direction, in
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