Ravi Kumar vs. Assisstant Commissioner State Goods And Services Tax
Held
The Court held that the matter was covered by its previous order in WPMS No. 501 of 2023. 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 the pending GST returns and deposit the 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 of its submission, provided the application was made within the stipulated time. The writ petition was disposed of with these directions.
Facts
The petitioner is aggrieved by the cancellation of their GST registration, as per an order dated 03.08.2019. The sole reason cited for the cancellation was the non-submission of GST returns for six consecutive months. The petitioner's counsel argued that a similar issue had been decided by the High Court in WPMS No. 501 of 2023 and other connected writ petitions. This contention was not disputed by the learned Brief Holder for the State of Uttarakhand. Given the consensus between the parties that the matter was covered by the previous order in WPMS No. 501 of 2023, the present writ petition was also decided in terms of that order.
Key Issues
1. Whether the cancellation of GST registration for non-submission of GST returns for six consecutive months is justified, considering the procedural fairness and the availability of remedies under the GST Act? (Question of law and fact, turning on the interpretation and application of relevant provisions of the Central GST Act and Rules). Petitioner's contention: The petitioner argued that identical controversies have been decided by this Court in WPMS No. 501 of 2023 and many other similar writ petitions, implying that a favorable outcome based on precedent is expected. Revenue's contention: The learned Brief Holder for the State of Uttarakhand did not dispute the petitioner's submission regarding the existence of prior judgments covering identical controversies, indicating an agreement that the matter is covered by previous High Court orders.
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. 760 of 2023 Hon’ble Manoj Kumar Tiwari, J.
Mr. Ravi Sehgal, Advocate holding brief of Mr. Rohit Arora, learned counsel for the petitioner.
Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand.
Petitioner is aggrieved by cancellation of his GST registration. The impugned cancellation order dated 03.08.2019 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. Mohit Maulekhi, 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 mo
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