J M Construction Gstin vs. Commissioner State Goods And Services Tax
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before the Assistant Commissioner, State Goods & Services Tax, Nainital, Uttarakhand, to ventilate their grievances. The Court directed that if the petitioner pays all pending dues under the GST Act, their application for restoration of GST registration should be considered liberally. Furthermore, the petitioner was directed to file the returns for the six months they failed to submit, along with monthly returns from February 2022 until the filing of their representation. The Court implicitly acknowledged the petitioner's right to seek revocation under Section 30 of the CGST Act by directing the Assistant Commissioner to consider their application, provided dues are paid. The issue of whether the cancellation order itself was invalid due to the Commissioner not being an adjudicating authority was not directly decided but addressed by allowing the petitioner to pursue revocation.
Facts
The petitioner sought a writ of certiorari to quash the cancellation of their GST registration order dated February 15, 2022, and a writ of mandamus to permit them to file an application under Section 30 of the CGST Act, 2017, for revocation of the cancellation. The petitioner stated readiness to pay all outstanding tax, interest, and late fees. 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. The respondents were represented by the learned Brief Holder.
Key Issues
1. Whether the cancellation of GST registration order dated 15.02.2022 is liable to be quashed. (Question of law) 2. Whether the petitioner is entitled to prefer an application under Section 30 of the CGST Act, 2017, for revocation of the cancellation of GST registration. (Question of law) Petitioner's contentions: The petitioner argued that the issue was covered by a Division Bench judgment of the High Court in SPA No. 123 of 2022, which established that the Commissioner is not an adjudicating authority, rendering an appeal under Section 107 of the Uttarakhand GST Act, 2017, to the Commissioner invalid. The petitioner also expressed willingness to clear all pending dues, including tax, interest, and late fees. Revenue's contentions: The judgment records no specific arguments made by the respondents.
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 JUDGE’S ORDERS
WPMS No. 3274 of 2022
Shri Sanjaya Kumar Mishra, J.
Mr. Tarun Pande and Mr. Ashish Agarwal, the learned counsel for the petitioner. Mr. Tarun Lakhera the learned Brief Holder for the respondents. By means of this petition, the petitioner has prayed 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 15.02.2022 (Annexure no. 2 to the writ petition) 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 CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN 05AXEPS5167K1Z1 of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner in accordance with law.” iii. Issue any other writ, order or direction, which this Hon’ble C
The judgment continues below.
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