Chater Singh Gstin vs. Commissioner State Goods And Services Tax
Held
The Court held that the matter was covered by a previous order of a Coordinate Bench in WPMS No. 75 of 2023. In line with that order and the consensus between the parties, 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 this application, the petitioner was required to furnish all pending GST returns and deposit the outstanding dues. The competent authority was directed to consider the petitioner's application and pass an appropriate order as per law within four weeks thereafter. No issue was expressly left undecided.
Facts
The petitioner, a government contractor registered under the CGST Act, had their GST registration cancelled by an order dated 28.10.2022. The cancellation was due to the non-submission of GST returns for six consecutive months. The petitioner sought to quash this cancellation order and sought a direction to permit them to file an application for revocation of the cancellation under Section 30 of the CGST Act. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. The revenue did not dispute the petitioner's submissions.
Key Issues
1. Whether the cancellation of GST registration for non-submission of returns for six consecutive months, without considering the petitioner's willingness to deposit outstanding dues and file pending returns, is sustainable in law, particularly in light of previous judgments of this Court? Petitioner's Contention: The petitioner argued that an identical controversy had been decided by a Coordinate Bench of this Court in WPMS No. 75 of 2023 and other similar writ petitions. They were prepared to pay all balance tax, interest, and late fees, and sought permission to file an application for revocation of cancellation under Section 30 of the CGST Act. Revenue's Contention: The learned Brief Holder for the State did not dispute the petitioner's submission regarding the existence of a covered judgment by a Coordinate Bench.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
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. 475 of 2023
Hon’ble Manoj Kumar Tiwari, J.
Mr. Ashish Agarwal with Mr. Tarun Pande, Advocates for the petitioners.
Mr. Tarun Lakhera, Brief Holder for the State.
Petitioner is a government contractor who was registered under the Central Goods and Services Act, 2017 (CGST Act). His registration has been cancelled by order dated 28.10.2022 for non submission of GST returns for six consecutive months.
The reliefs sought in the writ petition are as follows:
“ (i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 28.10.2022 (Annexure No.2 to W.P) as petitioner is ready to pay all the balance tax, interest on it and late fee if any.
(ii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S 30 of the UKGST/CGST Act, 2017, for filing an application for revocation of the cancellation of the
The judgment continues below.
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