Gaizal Shekh Mansuri Nimbuwala Garhi Cantt Dehradun vs. Commissioner Central Goods And Services Tax

Facts

The petitioner, Faizal Shekh Mansuri, filed a Writ Petition before the Uttarakhand High Court seeking to quash an order dated 12/09/2023, which cancelled his GST registration. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. He also prayed for a direction to the respondent authority to consider his representation against the cancellation of his GSTIN. The respondents are the Commissioner, Central Goods and Services Tax Commissionerate, Dehradun, and another authority. The matter was heard by the High Court on 19th December 2024.

Held

The High Court, with the consent of both learned counsel for the parties, disposed of the Writ Petition. The Court directed that if the petitioner deposits all outstanding dues, including tax, interest, and any penalty, and submits his application 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 in accordance with the law within two weeks from the date of production of the certified copy of the High Court's order along with the petitioner's application. The Court did not explicitly quash the cancellation order but provided a mechanism for its potential resolution through the petitioner's compliance and the authority's consideration.

Key Issues

1. Whether the cancellation of the petitioner's GST registration order dated 12/09/2023 should be quashed, considering the petitioner's willingness to clear all outstanding dues, including tax, interest, and late fees? (Question of law and fact, turning on the principles of natural justice and the provisions governing GST registration cancellation and revival). Contentions of the Petitioner: The petitioner argued that the cancellation order should be quashed as he is prepared to deposit all outstanding tax liabilities, interest, and any applicable late fees. He sought a direction for the respondent authority to consider his representation and potentially revive his GST registration. Contentions of the Respondents: The judgment does not record specific arguments made by the respondents. However, their presence and representation indicate their role in defending the cancellation order and the process followed.