Vijay Ram Nautiyal vs. Assisstant Commissioner State Goods And Services Tax
Held
The Court held that the present writ petition was covered by the order passed in Writ Petition No. 75 of 2023 (M/S). Consequently, the writ petition was 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 for revocation, the petitioner was directed to furnish all the GST returns that were not submitted and to deposit the outstanding dues of Goods and Service Tax. The Competent Authority was directed to consider the petitioner's application and pass an appropriate order as per law within four weeks of the application being filed, provided it was made within the stipulated time.
Facts
The petitioner, a civil contractor registered under the CGST Act, had their GST registration cancelled by an order dated 25.08.2022, issued by Respondent No.-1. The cancellation was based on the ground of non-submission of GST returns for six consecutive months. The petitioner sought to quash the Show Cause Notice for Cancellation of Registration dated 14.08.2022 and the subsequent Order for Cancellation of Registration dated 25.08.2022. The petitioner contended that a Coordinate Bench of the High Court had decided an identical controversy in WPMS No. 75 of 2023 and other similar writ petitions.
Key Issues
1. Whether the cancellation of GST registration for non-submission of returns for six consecutive months, without considering the petitioner's right to revoke the cancellation, is legally sustainable, particularly in light of previous High Court judgments on similar matters? Petitioner's Argument: The petitioner argued that the issue was covered by a prior decision of a Coordinate Bench of the High Court in WPMS No. 75 of 2023 and other similar writ petitions, implying that the cancellation order should be set aside or modified based on that precedent. Revenue/State's Argument: The learned Brief Holder for the State did not dispute the petitioner's submission regarding the applicability of the prior judgment.
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. 485 of 2023 Hon’ble Manoj Kumar Tiwari, J.
Mr. Rohit Arora, learned counsel for the petitioner.
Mr. Tarun Lakhera, Brief Holder for the State of Uttarakhand.
Petitioner is a civil contractor, who was registered under the Central Goods and Services Act, 2017 (CGST Act). His registration has been cancelled by order dated 25.08.2022 for non-submission of GST returns for six consecutive months.
The reliefs sought in the writ petition are as follows: (i) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No. ZA050822010176Y dated 14.08.2022 (Annexure -2) issued by Respondent No.-1
(ii) Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order for Cancellation of Registration bearing Reference No. ZA050822018292U dated 25.08.2022 (Annexure-1) issued by the Respondent No.-1. Learned counsel for petitioner submits that identical controve
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