K G N Brick Works vs. Commissioner State Goods And Services Tax Commissionerate Dehradun
Held
The Court disposed of the writ petition by granting the petitioner liberty to make a manual application for revocation of the GST registration cancellation within ten days. This application was to be filed with the State Tax Officer, State Goods and Service Tax, Kashipur Sector-2, Uttarakhand. The petitioner was directed to deposit the Rs. 10,000/- penalty, file returns for the defaulted six months, and file returns for the period from 05.08.2022 to the date of filing the application. The Court directed the respondent no. 2 to consider this application by a speaking and reasoned order. Given the petitioner's willingness to deposit the penalty, file defaulted returns, and pay outstanding amounts, the Court ordered that the application be considered liberally within 30 days of filing. The Court implicitly accepted the petitioner's argument regarding maintainability by proceeding to grant relief.
Facts
The petitioner filed a writ application seeking to quash the order dated 05.08.2022 cancelling their GST registration (GSTIN05BEHPA9097R1ZR). The petitioner expressed willingness to pay all outstanding tax, interest, and late fees. They also sought a direction to permit them to file an application for revocation of cancellation under Section 30 of the CGST Act, 2017, and for the respondent to consider it. The petitioner argued that a writ application was maintainable due to the lack of an alternative remedy under Section 107 of the Uttarakhand GST Act, 2017, citing a previous Division Bench judgment. The State submitted that the cancellation was due to non-filing of returns for six months and non-payment of a Rs. 10,000/- penalty.
Key Issues
1. Whether the writ application is maintainable in light of the availability of alternative remedies under Section 107 of the Uttarakhand GST Act, 2017, and the petitioner's contention that such remedy is not effective. Petitioner's arguments: The petitioner contended that the writ application is maintainable because there is no effective alternative remedy available under Section 107 of the Uttarakhand GST Act, 2017, as per the Division Bench judgment in SPA No. 123 of 2022 dated 20.06.2022. Revenue/State's arguments: The State submitted that the cancellation of GST registration was for non-filing of returns for six months and non-payment of a Rs. 10,000/- penalty. The State did not explicitly argue on the maintainability of the writ petition but provided the grounds for cancellation.
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
WPMS No. 3323 of 2022
Hon’ble S.K. Mishra, J.
Mr. Ashish Agarwal, the learned counsel for the petitioner.
Mr. Tarun Lakhera the learned Brief Holder for the State/respondents.
By filing this writ application, the petitioner has prayed for issuance of writ of Certiorari and quash the cancellation of GST Registration order dated 05.08.2022 (Annexure no. 2 to the writ petition). The petitioner further submits that he is ready to pay all the balance tax, interest on it and late fee if any. He further prays that a writ in the nature of mandamus may be issued permitting the petitioner to prefer an application U/S 30 of the CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN05BEHPA9097R1ZR of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner in accordance with law.
The learned counsel for the petitioner would submit that as per the judgment passed by the Division Bench of this Court passed in SPA No. 123
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