M/S Ramesh Chandra Gstin vs. Commssioner State Goods And Services Tax
Facts
The petitioner, M/s Ramesh Chandra, a proprietorship firm registered under the CGST Act, 2017, filed a writ petition challenging the cancellation of its GST registration. The cancellation order, dated 14.10.2022, was issued by respondent no. 2 due to the petitioner's failure to file GST returns for six consecutive months. A subsequent order dated 01.12.2022 was also challenged. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. The petitioner also sought permission to file an application for revocation of the cancellation under Section 30 of the UKGST/CGST Act, 2017, and a direction for respondent no. 2 to consider it.
Held
The Court held that the matter was covered by a previous order of this Court in WPMS No. 2285 of 2024, to which the State counsel did not object. Consequently, the petitioner was granted liberty to move an application for revocation of the cancellation order under Section 30(2) of the CGST Act, 2017, within two weeks from the date of the order. Along with this application, the petitioner was directed to furnish all pending GST returns and deposit the outstanding dues of tax, interest, and penalty. The Competent Authority was then directed to consider the petitioner's application and pass an appropriate order as per law within four weeks thereafter. The Court did not expressly leave any issue undecided.
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(2) of the CGST Act, 2017, after the period for such filing has expired? 2. Whether the respondent authority should be directed to consider the petitioner's application for revocation of GST registration in accordance with law, given the petitioner's willingness to clear all dues? The petitioner argued that it was ready to pay all outstanding tax, interest, and late fees and that an identical controversy had been decided by this Court in a previous writ petition (WPMS No. 2285 of 2024). The State counsel did not oppose this submission. The revenue or State did not present any arguments against the petitioner's plea.
Sections Cited
Section 30, Section 30(2)
AI-generated summary — verify with the full judgment below
2024:UHC:9077
HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition Misc. Single No. 3303 of 2024 05 December, 2024
M/s Ramesh Chandra GSTIN --Petitioner Versus
Commissioner State Goods And Services Tax and another --Respondents
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Presence:- Mr. Hemant Singh Mahra, learned counsel for the petitioner. Mr. Mohit Maulekhi, learned Brief Holder for the State. ---------------------------------------------------------------------- Hon’ble Pankaj Purohit, J. (Oral)
Heard learned counsel for the parties.
By means of this writ petition, petitioner has sought the following reliefs:- “1. 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 14.10.2022 Ref. No.ZA0510220092293 and order dated 01.12.2022 Ref. No.ZA0512220005953 passed by respondent no.2 as petitioner is ready to pay all the balance tax, interest on it and late fee, if any, (annexure nos.2 & 4).
Issue a suitable writ, order or direction in the nature o
The judgment continues below.
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