Bhushan Construction Gstin vs. Commissioner State Goods And Services Tax
Held
The Court held that in view of the consensus between the parties that the matter is covered by the order passed in WPMS No. 501 of 2023, the present writ petition is 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 must furnish all pending GST returns and deposit the 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 ratio decidendi is that procedural lapses, if rectified promptly and with compliance of all pending obligations, can lead to the revocation of GST registration cancellation.
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, Rudraprayag, on September 13, 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 previously 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, when attributed to a tax consultant's lapse, warrants revocation, considering a precedent set by this Court? (Question of law and fact, turning on the interpretation of provisions related to cancellation and revocation of GST registration). Petitioner's Contention: The petitioner argued that the present case is identical to WPMS No. 501 of 2023, where the Court had decided a similar controversy. They relied on the principle that procedural lapses due to consultants should not lead to irreversible consequences if rectified. Revenue's Contention: The State, through its counsel, did not dispute the petitioner's submission regarding the applicability of the order 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. 618 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, Rudraprayag, vide order dated 13.09.2022 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. Petition
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