Swal Ghati Cholia Nrityak Dal Samiti vs. Superintendent Central Goods And Service Tax
Facts
The petitioner, Swal Ghati Cholia Nrityak Dal Samiti, a proprietorship firm registered under the CGST Act, 2017, challenged the cancellation of its GST registration. The cancellation, dated 14.09.2022, was issued by the Superintendent Central Goods And Service Tax for non-filing of GST returns for a continuous period of six months. The petitioner also challenged the Show Cause Notice for cancellation dated 04.09.2022 and sought a direction to revive its GST registration. The petitioner stated readiness to pay outstanding GST dues, penalties, interest, and late fees.
Held
The Court held that the writ petition was to be decided in terms of the order passed in WPMS No. 2285 of 2024. The petitioner was granted liberty to file an application for revocation of the cancellation order under Section 30(2) of the CGST Act, 2017, within two weeks. This application must be accompanied by all pending GST returns and the deposit of outstanding tax, interest, penalty, and late fees. Upon receiving such an application within the stipulated period, the Competent Authority was directed to consider it 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 is entitled to have its GST registration revived upon payment of all outstanding dues and compliance with procedural requirements, considering the cancellation was for non-filing of returns for six months? (Question of law and fact, concerning Section 30(2) of the CGST Act, 2017). Petitioner's arguments: The petitioner contended that it is now prepared to clear all pending GST returns, along with any applicable penalty, interest, and late fees. They also relied on a previous order by the same High Court in WPMS No. 2285 of 2024, which dealt with an identical controversy. Respondent's arguments: The respondent did not oppose the petitioner's submissions, acknowledging that the matter was covered by the aforementioned High Court order.
Sections Cited
Section 30(2)
AI-generated summary — verify with the full judgment below
2024:UHC:8431 1 HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition Misc. Single No. 3118 of 2024 13 November, 2024 Swal Ghati Cholia Nrityak Dal Samiti
--Petitioner Versus
Superintendent Central Goods And Service Tax --Respondent ---------------------------------------------------------------------- Presence:-
Mr. Pankaj Tiwari, learned counsel for the petitioner. Mr. Shobhit Saharia, learned counsel, learned counsel for the respondent.
Hon’ble Pankaj Purohit, J. (Oral)
Heard learned counsel for the parties.
By means of this writ petition, petitioner has challenged the cancellation of Registration bearing reference No.ZA0509220111137 dated 14.09.2022 (Annexure No.1), Show Cause Notice for cancellation of registration bearing reference No.ZA050922002737M dated 04.09.2022 (Annexure No.2) and for a direction to respondent to revive the GST registration 05AAGAS2490D1ZO of the petitioner.
Petitioner is a proprietorship firm who runs a business under the name and style of ‘Swal Ghati Cholia Nrityak Dal Samiti’. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short
The judgment continues below.
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