M/S Om Shree Kelaveer Stone Crusher Gstin vs. Commissioner State Goods And Services Tax Commissionerate Dehradun
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before the State Tax Officer, SGST, Sector-6, Hardwar, Uttarakhand, ventilating their grievances. The Court directed that if the petitioner pays all pending dues under the GST Act, their application for restoration of GST registration may be considered liberally. Furthermore, the petitioner was directed to file the returns for the six months they failed to submit, along with the monthly returns from 08.03.2022 until the filing of their representation. The Court's reasoning implicitly acknowledged the petitioner's willingness to comply with statutory obligations and the potential for restoration of registration, while also ensuring compliance with filing requirements. The judgment did not expressly decide on the validity of the cancellation order itself but provided a procedural path for resolution.
Facts
The petitioner filed a writ application challenging the cancellation of their GST registration order dated 08/03/2022. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. They sought a direction to prefer an application under Section 30 of the UKGST/CGST Act, 2017, for revocation of the cancellation of their GSTIN, and for the respondent to consider this application in accordance with law. The petitioner's counsel argued that the issue was covered by a previous Division Bench judgment of the High Court in SPA No. 123 of 2022, which held that the Commissioner is not an adjudicating authority and thus an appeal under Section 107 of the Uttarakhand GST Act, 2017, would not lie to the Commissioner.
Key Issues
1. Whether the cancellation of GST registration order dated 08/03/2022 is liable to be quashed, considering the petitioner's willingness to pay all dues under the GST Act? (Question of law and fact, turning on principles of natural justice and statutory provisions for revocation). 2. Whether the petitioner is permitted to prefer an application under Section 30 of the UKGST/CGST Act, 2017, for revocation of GST registration cancellation, and whether the respondent is bound to consider it? (Question of law, turning on Section 30 of the UKGST/CGST Act, 2017). Petitioner's contentions: The issue is covered by the Division Bench judgment in SPA No. 123 of 2022, which held that the Commissioner is not an adjudicating authority, and therefore, an appeal under Section 107 of the Uttarakhand GST Act, 2017, would not lie to the Commissioner. The petitioner is ready to pay all outstanding tax, interest, and late fees. Revenue's contentions: No specific contentions were recorded for the revenue in the provided judgment.
Sections Cited
Section 30, Section 107
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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
2023 WPMS No. 391 of 2023 Hon’ble S.K. Mishra, J. Mr. Tarun Pande, learned counsel for the petitioner. Mr. Tarun Lakhera, learned Brief Holder for the State of Uttarakhand. By filing this writ application, the petitioner has prayed for following relief: 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 08/03/2022 (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 GSTIN 05AADFO1110C1Z8 of the Petitioner and further direct the Respondent no. 2 to consider the application of the Petitioner in accordance with law. It is submitted by the learned counsel for the petitioner that the issue is covered
The judgment continues below.
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