Jayveer Singh vs. Commissioner State Goods And Services 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 (M/S). Consequently, the present writ petition was also decided in terms of the said 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 required to furnish all pending GST returns and deposit 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 filed within the stipulated time.

Facts

The petitioner, a civil contractor registered under the Uttarakhand Goods and Services Tax Act, 2017, had their GST registration cancelled by the Assistant Commissioner, GST, Sector-1, Vikas Nagar, Dehradun, via an order dated 10.11.2022. The cancellation was due to the non-filing of GST returns for six consecutive months. The petitioner attributed this lapse to incorrect advice from their Tax Consultant. The petitioner contended that a Coordinate Bench of the High Court had previously decided an identical controversy in WPMS No. 75 of 2023 and other similar writ petitions. This submission was not disputed by the State's counsel.

Key Issues

1. Whether the GST registration, cancelled for non-filing of returns for six consecutive months, should be revoked considering the petitioner's explanation of incorrect advice from their Tax Consultant and the existence of a precedent from a Coordinate Bench. The petitioner argued that the cancellation was due to a genuine error by their Tax Consultant and that the matter was covered by a previous decision of a Coordinate Bench in WPMS No. 75 of 2023 and other similar writ petitions. The State/respondents did not dispute this submission.