M/S S K Engineering Gstin vs. Commissioner State Goods And Services Tax
Held
The Court decided that the present writ petition is to be disposed of in terms of the order passed in WPMS No. 501 of 2023, given the consensus between the parties. 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 must submit all pending GST returns and deposit any outstanding tax and dues. The Competent Authority is directed to consider the petitioner's application and pass an appropriate order as per law within four weeks of its submission, provided it is filed within the stipulated time. The Court did not expressly leave any issue undecided.
Facts
The petitioner, a civil contractor registered under the Uttarakhand Goods and Services Tax Act, 2017, had their GST registration cancelled by the State Tax Officer, Haridwar, on February 1, 2022. The cancellation was due to the non-submission of GST returns for six consecutive months. The petitioner attributed this lapse to their tax consultant. The petitioner argued that a similar issue was decided by the High Court in WPMS No. 501 of 2023. This contention was not disputed by the State.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, where the petitioner attributes the lapse to their tax consultant, warrants intervention by the High Court under its writ jurisdiction, considering the availability of statutory remedies? Petitioner's contention: The petitioner argued that the issue is identical to that decided in WPMS No. 501 of 2023 and sought similar relief. They relied on the principle that the High Court can grant relief in cases with similar factual matrices and legal questions as previously adjudicated. Revenue's contention: The State did not dispute the petitioner's submission regarding the prior judgment, implying an acceptance that the matter is covered by the precedent set in WPMS No. 501 of 2023.
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. 621 of 2023
Hon’ble Manoj Kumar Tiwari, J.
Mr. Ashish Agarwal, Advocate for the petitioner.
Mr. Tarun Lakhera, Brief Holder for the State/respondents.
Heard learned counsel for the parties.
Petitioner is a civil contractor, who is registered under Uttarakhand Goods and Services Tax Act, 2017. His GST registration was cancelled by State Tax Officer, Haridwar, vide order dated 01.02.2022 for non-submission of GST returns for six consecutive months.
It is contended that due to lapse on the part of Tax Consultant engaged by petitioner, GST returns could not be filed in time.
Learned counsel for petitioner submits that identical controversy has been decided by this Court in WPMS No. 501 of 2023. This submission is not disputed by Mr. Tarun Lakhera, learned Brief Holder for the State.
In view of consensus between the parties that matter is covered by the order passed in WPMS No. 501 of 2023, present writ petition is also decided in terms of the said order. Petitio
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