Rakesh Kumar vs. State Tax Officer
Facts
The petitioner, Rakesh Kumar, operating as 'M/s Durga Gift and Crockery Centre', had his GST registration cancelled by the State Tax Officer on December 20, 2022. The cancellation was due to 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 his GST registration. The petitioner's counsel stated that the petitioner is now prepared to pay all outstanding GST dues, including penalties and interest, for the period of non-compliance.
Held
The Court held that the matter was covered by a previous order of this Court in WPMS No. 2285 of 2024, as the State Counsel did not oppose the petitioner's submissions. The Court directed the petitioner to move an application for revocation of the cancellation order under Section 30(2) of the CGST Act, 2017, within two weeks. Along with this application, the petitioner must furnish all pending GST returns and deposit the outstanding tax, interest, and penalty. The Competent Authority is then directed to consider the petitioner's application and pass an appropriate order as per law 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 continuous non-filing of returns is sustainable when the petitioner is willing to regularize the non-compliance by filing returns and paying dues. The petitioner argued that the cancellation order should be quashed as he is ready to deposit all outstanding tax, interest, and penalty, and has cited an identical controversy decided by this Court in WPMS No. 2285 of 2024. The respondent (State Tax Officer) did not oppose this submission. The Court had to decide if the petitioner's willingness to comply retroactively justifies setting aside the cancellation and reviving the registration, considering the provisions related to cancellation and revocation of registration.
Sections Cited
Section 30(2)
AI-generated summary — verify with the full judgment below
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. ZA0512220150146 dated 20/12/2022 (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. ZA051222006324A dated 09/12/2022 (Annexure-2) issued by the Respondent; c. Issue a writ, order or directio
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.