M/S Anil Kuriyal vs. Commissioner State Goods And Service Tax
Facts
The petitioner, M/s Anil Kuriyal, filed a writ petition challenging the cancellation of their GST registration, which was ordered on January 8, 2024, by Respondent No. 2. The petitioner sought to quash this order and requested permission to file an application for revocation of the cancellation. The petitioner stated their readiness to pay all outstanding tax, interest, and late fees. The respondents, represented by the Commissioner, State Goods and Service Tax, Dehradun, and another, sought time to decide on the petitioner's application.
Held
The Court disposed of the writ petition with the consent of both parties. It directed that if the petitioner deposits all outstanding tax dues, including interest and penalty, and submits an application for the reversal of GST registration cancellation within two weeks from the date of the order, the competent authority shall consider the petitioner's application. The competent authority is further directed to pass an appropriate order as per law within two weeks from the date of production of the certified copy of the order along with the application. The Court explicitly stated that it had not expressed any opinion on the merits of the case.
Key Issues
1. Whether the Court should issue a writ of certiorari to quash the order dated 08/01/2024 cancelling the petitioner's GST registration, considering the petitioner's willingness to pay outstanding dues. 2. Whether the Court should issue a writ of mandamus directing Respondent No. 2 to permit the petitioner to file an application under Section 30 of the UKGST/CGST Act, 2017, for revocation of the cancellation of their GSTIN, and to consider such an application. Petitioner's Contention: The petitioner argued that they are prepared to deposit all outstanding tax, interest, and any applicable penalty. They further submitted that they would file an application for reversal of the GST registration cancellation within two weeks. Respondents' Contention: The respondents, through their counsel, sought two weeks' time to decide on the petitioner's application once it is filed.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Court made the following judgment:
(Per : Shri Alok Kumar Verma, J.)
The present writ petition has been filed under Article 226 of the Constitution of India with the following prayers:- “(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 08/01/2024 (Annexure No. 3 to W.P) as petitioner is
2
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
The judgment continues below.
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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.