M/S Citi Sales Corporation Having Its Office vs. Commercial Tax Officer Department Of Goods And Service Tax
Held
The Court noted the consensus between the parties that the matter was covered by the order passed in Writ Petition No. 75 of 2023. Consequently, the present writ petition was also decided in terms of that order. 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 this application, the petitioner was required to furnish all 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. No issue was expressly left undecided.
Facts
The petitioner, engaged in construction work, had their Goods and Service Tax Identification Number (GSTIN) cancelled by Respondent No. 1 on 25.08.2022 for failing to submit GST returns for six consecutive months. The petitioner's appeal against this cancellation was dismissed by Respondent No. 2, the appellate authority, on 01.07.2017. The petitioner sought to quash these orders and direct the revocation of their GSTIN (Number 05AHDPA3064CIZ6), which was cancelled due to non-submission of returns for the period December 2021-2022 to August 2022-2023. The petitioner argued that a similar issue was decided by a Coordinate Bench of the High Court.
Key Issues
1. Whether the order dated 25.08.2022 passed by Respondent No. 1, cancelling the petitioner's GSTIN, and the order dated 01.07.2017 passed by Respondent No. 2, dismissing the petitioner's appeal, are liable to be quashed? 2. Whether the petitioner is entitled to a direction for the revocation of their cancelled GSTIN? Petitioner's Contention: The petitioner argued that an identical controversy had been decided by a Coordinate Bench of the High Court in WPMS No. 75 of 2023 and other similar writ petitions. Revenue's Contention: The learned Brief Holder for the State did not dispute the petitioner's submission regarding the precedent set by the Coordinate Bench.
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. 737 of 2023 Hon’ble Manoj Kumar Tiwari, J.
Mr. Shashank Saun, Advocate holding brief of Mr. Ankur Sharma, learned counsel for the petitioner.
Mr. Tarun Lakhera, Brief Holder for the State of Uttarakhand.
Petitioner is engaged in the business of construction work for which purpose he was registered under the Central Goods and Services Act, 2017 (CGST Act). His registration has been cancelled by order dated 25.08.2022 for non-submission of GST returns for six consecutive months.
The reliefs sought in the writ petition are as follows:- (i) a writ order or direction in the nature of certiorari to quash the order dated 25.08. 2022 passed by respondent no. 1 whereby the respondent no. 1 without considering the anxiety of the petitioner illegally cancelled the Goods and Service Tax Identification Number (GSTIN) as issued by Commercial Tax Department and order dated 1.07.2017 whereby the respondent no. 2/appellate authority also dismissed the Appeal filed by the petitio
The judgment continues below.
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