Saurabh Semwal vs. Assistant Commissioner State Tax
Facts
The petitioner, Saurabh Semwal, a proprietorship firm dealing in works contract and registered under the CGST Act, 2017, had its GST registration cancelled by the Assistant Commissioner (Respondent No. 1) on 12.09.2022 for non-filing of GST returns. The petitioner sought to quash the cancellation order, a subsequent show cause notice for cancellation dated 10.08.2022, a show cause notice for revocation application rejection dated 13.10.2022, and the order rejecting the revocation application dated 31.10.2022. The petitioner also sought a direction to revive its GST registration. The petitioner stated readiness to pay outstanding GST and penalties.
Held
The Court noted that the petitioner's counsel submitted that an identical controversy had been decided by this Court in WPMS No. 2285 of 2024. This submission was not opposed by the respondents' counsel. In view of the consensus between the parties, the Court decided the present writ petition in terms of the order passed in WPMS No. 2285 of 2024. The petitioner was granted liberty to move an application for revocation of cancellation of registration under Section 30(2) of the CGST Act, 2017, within two weeks. Along with this application, the petitioner was required to furnish all pending GST returns and deposit the outstanding tax and dues. The Competent Authority was directed to consider the petitioner's application and pass an appropriate order as per law within four weeks thereafter. The writ petition was accordingly disposed of.
Key Issues
1. Whether the impugned order of rejection of the petitioner's application for revocation of cancellation of registration, the impugned show cause notice for application filed for revocation of cancellation of registration, the impugned order for cancellation of registration, and the impugned show cause notice for cancellation of registration are liable to be quashed? (Question of law and fact, relating to GST registration and cancellation provisions). Petitioner's contention: The petitioner argued that the matter was identical to a previous writ petition (WPMS No. 2285 of 2024) decided by the High Court. The petitioner was ready to comply with all GST return filings and deposit any outstanding tax and penalties. Respondents' contention: The learned counsel for the respondents did not oppose the petitioner's submission regarding the identical controversy being decided in a previous writ petition.
Sections Cited
Section 30(2)
AI-generated summary — verify with the full judgment below
2024:UHC:8440
HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition (M/S) No.3111 of 2024
Saurabh Semwal
--Petitioner
Versus
Assistant Commissioner & Another
--Respondents
Presence:-
Mr. Pankaj Tiwari, learned counsel for the petitioner.
Mr. M.S. Bisht, learned Brief Holder for the State.
Hon'ble Pankaj Purohit, J.
Petitioner is a proprietorship firm who runs a business under the name and style of ‘Shri Saurabh Semwal. Petitioner deals with works contract. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”).
The registration of the petitioner has been cancelled by respondent no.1 vide order dated 12.09.2022 for non filing of the GST return.
Learned counsel for the petitioner contends that now the petitioner is ready to make the payment towards GST return as well as the penalty, if any, imposed by the respondent-department.
Petitioner has sought the following reliefs:- “a. i. Issue a writ, order or direction, in the nature of certiorari quashing the impugned order of rejection of application for filing Revocation a
The judgment continues below.
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