Deltaadefence Academy Opc Private Limited vs. Assistant Commissioner State Goods And Service Tax
Facts
The petitioner, Deltaadefence Academy (OPC) Private Limited, a business registered under the CGST Act, 2017, had its GST registration cancelled by the Assistant Commissioner, State Goods & Service Tax. The cancellation was based on the ground of non-filing of GST returns for a continuous period of six months. The petitioner filed a writ petition seeking to quash the cancellation order and the preceding show cause notice, and to revive its GST registration. The petitioner stated its readiness to pay outstanding GST dues, penalties, and interest for the period of default.
Held
The Court noted that the petitioner was ready to regularize its non-compliance by filing all pending GST returns and depositing the outstanding tax, interest, and penalty. The Court also took note of the submission that an identical issue had been decided by the High Court in WPMS No. 2285 of 2024, which was not opposed by the State counsel. In light of this consensus and the precedent, the Court directed the petitioner to file an application for revocation of the cancellation order under Section 30(2) of the CGST Act, 2017, within two weeks. This application should be accompanied by all unfiled GST returns and the deposit of all outstanding dues. The Competent Authority was directed to consider this application and pass an appropriate order within four weeks thereafter. The writ petition was disposed of in terms of this direction.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six months is sustainable, considering the petitioner's willingness to regularize the default? (Question of law and fact, concerning Section 29(2)(b) of the CGST Act, 2017 and Rule 21 of the CGST Rules, 2017). Petitioner's contention: The petitioner argued that it is now prepared to clear all pending GST returns, along with any applicable penalty and interest. It also relied on an identical controversy decided by the same High Court in WPMS No. 2285 of 2024. Revenue's contention: The State counsel did not oppose the petitioner's submissions.
Sections Cited
Section 29(2)(b), Section 30(2)
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Cause title — parties, addresses and appearances
JUDGMENT : (per Mr. Pankaj Purohit, J.)
Heard learned counsel for the parties.
By means of this writ petition, petitioner has sought the following reliefs:- “It is therefore, most respectfully prayed, that this Hon'ble High Court shall most graciously be pleased to:- a. Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order for Cancellation of Registration bearing Reference No. ZA0503230064162 dated 09/03/2023 (Annexure-1) issued by the Respondent; b. Issue a writ, order or direction, in the nature of Certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No. ZA0502230019705 dated 02/02/2023 (Annexure-2) issued by the
The judgment continues below.
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