Gopal Singh Bisht vs. Commissioner State Goods And Services Tax
Held
The Court held that in view of the consensus between the parties that the matter was covered by a previous order in Writ Petition No. 75 of 2023, the present writ petition was also decided in terms of that order. 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 the application, the petitioner was directed to furnish all the GST returns that were not submitted 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 thereafter, provided the application was made within the stipulated time. The ratio decidendi is that where a petitioner is willing to regularize non-compliance leading to GST registration cancellation and relies on precedent, the court may grant an opportunity to file a revocation application.
Facts
The petitioner is aggrieved by the cancellation of their GST registration, an order dated 25/06/2022, passed by the respondent authority. 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 a writ of certiorari to quash the cancellation order, stating readiness to pay all balance tax, interest, and late fees. Additionally, the petitioner sought a writ of mandamus to allow them to file an application under Section 30 of the UKGST/CGST Act, 2017, for revocation of the cancellation and for the respondent to consider such an application.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six months, without considering the petitioner's willingness to regularize the non-compliance, is legally sustainable, turning on Section 29(2) of the CGST Act, 2017 and Rule 21 of the CGST Rules, 2017. The petitioner argued that the lapse in filing GST returns was due to unavoidable circumstances beyond their control. They expressed willingness to file all pending returns and deposit the outstanding tax, interest, and late fees. The petitioner also contended that a Coordinate Bench of the High Court had decided similar controversies in WPMS No. 75 of 2023 and other writ petitions. The revenue or State, through the learned Brief Holder, did not dispute the petitioner's submission regarding the existence of similar orders by the Coordinate Bench.
Sections Cited
Section 29, Section 30, Rule 21
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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. 712 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.
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 there cord of the case and quash the cancellation of GSTR registration order dated 25/06/2022 (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 the nature of m
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