Panchi Singh vs. Commissioner State Goods Ans 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 file an application for revocation of the cancellation order under Section 30 of the Central GST Act within two weeks. Along with the revocation application, the petitioner was directed to submit all pending GST returns and deposit any outstanding tax and dues. The Competent Authority was then directed to consider the petitioner's application and pass an appropriate order in accordance with the law within four weeks of receiving it. The writ petition was disposed of with these directions. No issues were expressly left undecided.
Facts
The petitioner is aggrieved by the cancellation of their GST registration, which was ordered on April 1, 2022. 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 this Court in WPMS No. 501 of 2023 and other related writ petitions. This submission was not contested by the counsel for the State. Consequently, the Court decided to dispose of the present writ petition in line with the order passed in WPMS No. 501 of 2023.
Key Issues
1. Whether the cancellation of GST registration for non-submission of returns for six consecutive months, without providing an opportunity to be heard or considering the possibility of revocation, is valid under the Central GST Act? (Question of law) Petitioner's contention: The petitioner argued that the cancellation of registration was based on a procedural lapse and that identical controversies have been decided by this Court in previous writ petitions, implying that a more lenient or procedural approach should be adopted. They relied on the precedent set in WPMS No. 501 of 2023. Revenue's contention: The learned Brief Holder for the State did not dispute the petitioner's submission regarding the existence of similar orders passed by the Court in other writ petitions, indicating an agreement that the matter was covered by previous judgments.
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. 804 of 2023 Hon’ble Manoj Kumar Tiwari, J.
Mr. Bhupendra Prasad, Advocate holding brief of Mr. Chandra Kishore Soni, 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 01.04.2022 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
The judgment continues below.
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