M/S Rizwan Construction Having Its Office vs. Commercial Tax Officer Department Of Goods And Service Tax
Held
The Court held that since both parties agreed that the matter was covered by the order in WPMS No. 501 of 2023, the present writ petition would also be decided in terms of that order. The petitioners were 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, they were required to furnish all pending GST returns and deposit outstanding tax and dues. The Competent Authority was directed to consider the petitioners' application and pass an appropriate order as per law within four weeks of the application being filed, provided it was submitted within the stipulated time. The Court did not expressly leave any issue undecided, as it relied on a prior consensus.
Facts
The petitioners, engaged in construction work and registered under the Uttarakhand Goods and Services Tax Act, 2017, had their GST registration cancelled by the State Tax Officer, Haridwar, on March 9, 2022. The reason for cancellation was the non-submission of GST returns for six consecutive months. The petitioners filed a writ petition before the High Court challenging this cancellation order. They contended that an identical issue had been decided by the same High Court in a previous case, WPMS No. 501 of 2023. This contention was not disputed by the State.
Key Issues
1. Whether the GST registration cancellation order, dated 09.03.2022, passed by the State Tax Officer, Haridwar, for non-submission of GST returns for six consecutive months, is liable to be set aside or modified, considering the precedent set by this Court in WPMS No. 501 of 2023? Petitioner's Argument: The petitioners argued that the present case is identical to WPMS No. 501 of 2023, which was decided by this Court. They relied on the order in that case as covering the present controversy. Revenue/State's Argument: The State, through its learned Brief Holder, did not dispute the petitioner's submission that the matter is covered by 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. 620 of 2023
Hon’ble Manoj Kumar Tiwari, J.
Mr. Ankur Sharma, Advocate for the petitioner.
Mr. Tarun Lakhera, Brief Holder for the State/respondents.
Heard learned counsel for the parties.
Petitioners are engaged in construction work and are registered under Uttarakhand Goods and Services Tax Act, 2017. Petitioners’ GST registration was cancelled by State Tax Officer, Haridwar, vide order dated 09.03.2022 for non-submission of GST returns for six consecutive months.
Learned counsel for petitioners 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. Petitioners shall be at liberty to move an application for revocation of cancellation order, under Section 30 of Central GST A
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