D Anad R Group 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 GST – Sec - 3, Haldwani, Uttarakhand. The Court directed that if the petitioner pays any dues pending against them under the GST Act, their application for restoration of GST registration should be considered liberally. The Court's reasoning was based on the submission by the petitioner's counsel that the issue was covered by a Division Bench judgment of the High Court. The Court did not explicitly address the legality of the cancellation order itself but provided a procedural path for the petitioner to seek restoration. The Court did not leave any issue expressly undecided.
Facts
The petitioner, whose GST registration bore the GSTIN 05AAOFD6740L1Z3, filed a writ petition challenging the cancellation of their GST registration order dated 02.11.2021. The petitioner expressed readiness to pay any outstanding tax, interest, and late fees. They sought a writ of certiorari to quash the cancellation order and a writ of mandamus to allow them to file an application under Section 30 of the CGST Act, 2017, for revocation of the cancellation, with a direction for the respondent to consider it favorably. The petitioner argued that the issue was covered by a previous Division Bench judgment of the High Court.
Key Issues
1. Whether the cancellation of the petitioner's GST registration order dated 02.11.2021 is liable to be quashed, considering the petitioner's willingness to clear all dues under the CGST Act, 2017? 2. Whether the petitioner should be permitted to file an application for revocation of GST registration cancellation under Section 30 of the CGST Act, 2017, and whether the respondent should be directed to consider it liberally? Petitioner's arguments: The petitioner contended that the issue was covered by a Division Bench judgment of the High Court 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. They relied on this precedent to support their plea for relief. Revenue's arguments: The judgment does not record any specific arguments made by the revenue or 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. 2705 of 2022
Shri Sanjaya Kumar Mishra, J.
Mr. Ashish Agarwal and Mr. Tarun Pande, learned counsel for the petitioner. Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand. 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 02.11.2021 (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 GSTIN 05AAOFD6740L1Z3 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 Co
The judgment continues below.
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