Ganesh Singh Kholia Gstin vs. Commissioner State Goods And Services Tax Commissionerate

Facts

The petitioner, Ganesh Singh Kholia, filed a writ petition challenging the cancellation of his GST registration by the Commissioner, State Goods and Services Tax Commissionerate, Dehradun, Uttarakhand. The cancellation order was dated December 27, 2023. The reason for cancellation was the non-updating of bank account details on the GST portal. The petitioner stated that he has since updated his bank account details on the portal and sought permission to file a representation before the respondent department to address the deficiency that led to the impugned order.

Held

The Court took the submissions of both parties on record. It was held that the petitioner shall move a representation to the respondent no. 2 (Commissioner, State Goods and Services Tax Commissionerate, Dehradun, Uttarakhand) within a period of 15 days from the date of the order. If such a representation is moved, the respondent no. 2 shall consider and decide the said representation strictly in accordance with law within a period of four weeks from the date of production of a certified copy of the Court's order. The Court did not quash the cancellation order directly but provided a procedural path for the petitioner to seek redressal.

Key Issues

1. Whether the petitioner should be permitted to prefer a representation before the respondent department regarding the cancellation of his GST registration, given that he has now updated his bank account details on the GST portal? The petitioner argued that since the deficiency leading to the cancellation of his GST registration (non-updating of bank account details) has been rectified by updating the details on the GST portal, he should be allowed to make a representation to the respondent department. The petitioner sought a direction for the respondent department to consider and decide this representation within a stipulated period. The respondents, represented by the learned Brief Holder, stated that they had no objection to the prayer made by the petitioner.