M/S Himalaya Frozen Food And Vegetables Gstin vs. Commissioner Central Goods And Servie Tax Commissionerate Dehradun
Held
The Court noted that the petitioner's submission regarding an identical issue being decided by a Coordinate Bench in WPMS No. 75 of 2023 and other similar writ petitions was not disputed by the respondents. Consequently, the present writ petition was decided in terms of the order passed in WPMS No. 75 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 directed to furnish all pending GST returns and deposit the outstanding tax and dues. Upon receiving the application within the stipulated time, the Competent Authority was directed to consider it and pass an appropriate order as per law within four weeks thereafter. The writ petition was disposed of on this basis.
Facts
The petitioner, M/s Himalaya Frozen Food & Vegetables, a sole proprietorship, had its GST registration cancelled by an order dated 08.08.2022. The cancellation was due to non-furnishing of GST returns for six consecutive months. The petitioner sought to quash this cancellation order and a subsequent appellate order. Additionally, the petitioner prayed for a direction to permit them to file an application for revocation of cancellation under Section 30 of the CGST Act, 2017, and for the respondent to consider such an application. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees.
Key Issues
1. Whether the cancellation of GST registration for non-furnishing of returns for six consecutive months, without considering the petitioner's willingness to pay dues and file returns, is legally sustainable? (Question of law, turning on Section 29(2) and Section 30 of the CGST Act, 2017). Petitioner's contention: The petitioner argued that an identical issue had been decided by a Coordinate Bench of the High Court in WPMS No. 75 of 2023 and other similar writ petitions. They were ready to pay all outstanding tax, interest, and late fees. Revenue's contention: The revenue, through its counsel, did not dispute the petitioner's submission regarding the precedent set by the Coordinate Bench.
Sections Cited
Section 29, Section 30
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WPMS No. 798 of 2023 Hon’ble Manoj Kumar Tiwari, J.
Mr. Tarun Pande, Advocate for the petitioner.
Ms. Sakshi Singh, Advocate holding brief of Mr. Shobhit Saharia, Advocate for respondents.
Petitioner is a sole proprietorship and runs its business in the name of M/s Himalaya Frozen Food & Vegetables through its proprietor Mohd Sanib who is engaged in business of retail/wholesale business. His registration has been cancelled by order dated 08.08.2022 for non-furnishing of GST returns for six consecutive months.
The reliefs sought in the writ petition are as follows:- (i) Issue a writ, order or direction, in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 08.08.2022 (contained as Annexure No. 1 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 the nature of certiorari calling the record of the case and quash the order
The judgment continues below.
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