Shri Krishna Stone Crushers Through Its Proprietor vs. State Tax Officer Sector 5 And Others, Old Bulding First Floor Roshnabad Haridwar
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an application before the Assistant Commissioner, State GST – Sec - 3, Haldwani, Uttarakhand. The Court directed that if the petitioner pays any outstanding dues under the GST Act, her application for the restoration of GST registration may be considered liberally. The Court's reasoning appears to be influenced by the petitioner's willingness to clear dues and the procedural remedy available under Section 30 of the CGST Act. The judgment implicitly acknowledges that the petitioner should pursue the administrative remedy of applying for revocation. The issue of whether the cancellation order itself was inherently flawed was not directly decided, but rather the path for restoration was facilitated.
Facts
The petitioner, Mrs. Prabha Naithani, sought to quash the cancellation of her GST registration order dated November 8, 2021, passed by an unspecified authority. She expressed readiness to pay all outstanding taxes, interest, and late fees. Additionally, she prayed for a direction to permit her to file an application under Section 30 of the CGST Act, 2017, for revocation of the cancellation of her GST number (05ADEFS3006P1ZZ) and for the respondent to consider it. The petitioner's counsel argued that the issue was covered by a previous Division Bench judgment of the High Court concerning appeals under Section 107 of the Uttarakhand GST Act, 2017.
Key Issues
1. Whether the cancellation of the petitioner's GST registration order dated November 8, 2021, is liable to be quashed. This issue turns on the petitioner's readiness to clear all dues and the procedural avenues available for challenging the cancellation. The petitioner argued that the cancellation order should be quashed as she is willing to pay all outstanding tax, interest, and late fees. She also sought a direction to file an application for revocation of cancellation under Section 30 of the CGST Act, 2017. The revenue or State did not record any specific arguments in the judgment provided, other than the general appearance of the learned Brief Holder for the State.
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. 2991 of 2022 Hon’ble S.K. Mishra, J.
Mrs. Prabha Naithani, learned counsel along with Mr. Priyank Kwatra, learned counsel for the petitioner. Mr. Mohit Maulekhi, learned Brief Holder for the State. 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 08.11.2021 (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 GST number 05ADEFS3006P1ZZ of the petitioner and further direct the respondent no. 1 to consider the application of the petitioner in accordance with law. iii. Issue any other writ order or direction, whic
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