Bm Services vs. Commissioner State Goods And Services Tax
Facts
The petitioner, BM Services, filed a writ petition challenging the cancellation of its GST registration, which was ordered on September 30, 2023. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. The petitioner sought directions to prefer an application for revocation of the cancellation under Section 30 of the UKGST/CGST Act, 2017, and for the respondent authority to consider it. The respondents, represented by the Commissioner, State Goods and Services Tax, sought time to decide on the application.
Held
The Court disposed of the writ petition with the consent of both parties. It directed that if the petitioner deposits all outstanding dues of tax, including interest and penalty, and submits an application for the reversal of the GST registration cancellation within one week 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 a period of one week from the date of production of the certified copy of this order along with the application. The Court did not expressly leave any issue undecided, as the matter was resolved by consent and procedural directions.
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, given its willingness to clear all outstanding dues? Petitioner's Contention: The petitioner argued that it is prepared to deposit all outstanding tax, interest, and any applicable late fees. It further stated its intention to file an application for revocation of the GST registration cancellation within a week. The petitioner sought a direction for the competent authority to consider this application in accordance with the law. Respondents' Contention: The respondents, through their counsel, sought one week's time to decide on the application once it is produced.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
2024:UHC:9818 1
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA
23RD DECEMBER, 2024
WRIT PETITION NO. 3532 of 2024 (M/S)
BM Services
--Petitioner Versus
Commissioner, State Goods and Services Tax, Commissionerate, Dehradun and Another
--Respondents
Counsel for the petitioner : Mr. Tarun Pande, Advocate
(through video conferencing)
Counsel for the Respondents : Mr. Mohit Maulekhi,
Brief Holder
Hon’ble 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 30/09/2023 (Annexure No. 3 to W.P) 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
2024:UHC:9818 2 prefer an application U/S 30 of the UKGST/CGST Act
The judgment continues below.
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