M/S Kuldeep Singh Contractor vs. Commissioner Central Goods And Services Tax

Facts

The petitioner, M/s Kuldeep Singh Contractor, filed a writ petition before the Uttarakhand High Court challenging the cancellation of its GST registration. The cancellation order was passed by Respondent No. 2, the Competent Authority, on July 10, 2023. The petitioner sought to quash this order and to be permitted to file an application for revocation of the cancellation. The petitioner expressed willingness to deposit all outstanding dues, including tax, interest, and penalty, within two weeks. The respondents sought two weeks' 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 files an application and deposits the entire outstanding dues of tax, including interest and penalty, within two weeks from the date of the order, the Competent Authority shall consider the petitioner's application and pass an appropriate order in accordance with the law within two weeks thereafter. The Court explicitly stated that it had not expressed any opinion on the merits of the case. No specific provision was discussed in detail, but the relief granted implicitly relates to the process of revocation of GST registration.

Key Issues

1. Whether the petitioner should be permitted to file an application for revocation of the cancellation of its GST registration under Section 30 of the UKGST/CGST Act, 2017, and whether the Competent Authority should be directed to consider such an application in accordance with law? Petitioner's Contention: The petitioner argued that it was willing to deposit all outstanding dues, including tax, interest, and penalty, and sought a direction for the Competent Authority to consider its application for revocation. Revenue's Contention: The respondents sought time to decide on the petitioner's application.