M/S Vijender Singh Contractor vs. Commissioner State Goods And Services Tax
Facts
The petitioner, M/s Vijender Singh Contractor, a proprietorship firm, challenged the cancellation of its GST registration by Respondent No. 2, the Commissioner State Goods and Service Tax, vide an order dated 14.07.2023. The cancellation was due to the petitioner's failure to file GST returns for a continuous period of six months. The petitioner sought permission to file an application for revocation of the cancellation under Section 30 of the UKGST/CGST Act, 2017, and a direction for the authority to consider it. The petitioner stated readiness to pay outstanding GST, penalties, interest, and late fees.
Held
The Court held that the petitioner should be allowed to file an application for revocation of the cancellation of their GST registration. The reasoning was based on the consensus between the parties and the fact that an identical issue had been decided by this Court in WPMS No. 2794 of 2024. The Court directed the petitioner to file an application for revocation under Section 30(2) of the CGST Act, 2017, within two weeks. This application must include all pending GST returns and deposit of outstanding dues, including tax, interest, penalty, and late fees. The Competent Authority is then directed to consider this application and pass an appropriate order as per law within four weeks thereafter. No issue was expressly left undecided.
Key Issues
1. Whether the petitioner should be permitted to file an application for revocation of GST registration cancellation under Section 30(2) of the CGST Act, 2017, after the registration was cancelled for non-filing of returns for six months? The petitioner argued that they are now prepared to deposit all outstanding GST dues, including penalties, interest, and late fees, and sought to avail the remedy of revocation. They relied on a previous identical order passed by this Court in WPMS No. 2794 of 2024. The respondents (Commissioner State Goods And Service Tax and another) did not oppose the petitioner's submissions, conceding that the matter was covered by the aforementioned order.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
2024:UHC:7586 1
HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition Misc. Single No. 2799 of 2024
M/s Vijender Singh Contractor --Petitioner
Versus
Commissioner State Goods And Services Tax and another --Respondents
---------------------------------------------------------------------- Presence:-
Mr. Balvinder Singh, learned counsel for the petitioner. Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand/respondents.
Hon’ble Pankaj Purohit, J. (Oral)
Heard learned counsel for the parties.
By means of this writ petition, petitioner has challenged the cancellation of GST Registration order dated 14.07.2023 passed by respondent No.2 and further prayed for permitting him to prefer an application under Section 30 of the UKGST/CGST Act 2017, for revocation of the cancellation of the GSTIN (05BDVPS2793HIZT) of the petitioner and further a direction to respondent No.2 to consider the application of the petitioner in accordance with law.
Petitioner is a proprietorship firm who runs a business under the name and style of ‘M/s Vijender Singh Contractor’. Petiti
The judgment continues below.
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