Shubham Pujara vs. State Tax Officer
Facts
The petitioner, Shubham Pujara, operating as M/s R.S. Electronics, challenged multiple orders and notices related to the cancellation and subsequent rejection of revocation of his GST registration. The initial cancellation occurred on 28.12.2023 due to non-filing of GST returns for six consecutive months. The petitioner subsequently filed an application for revocation of cancellation on 01.01.2024. However, this application was met with a show cause notice dated 31.01.2024 and a subsequent rejection order dated 16.03.2024. The petitioner sought a direction to consider his revocation application and challenged these orders and notices issued by the State Tax Officer.
Held
The Court noted that the petitioner's counsel's submission regarding a prior decision in WPMS No. 2285 of 2024 was not opposed by the State Counsel. Consequently, the Court decided that the present writ petition is covered by the order passed in WPMS No. 2285 of 2024. 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. This application must be accompanied by all pending GST returns and a deposit of outstanding tax, interest, and penalty. Upon receipt of such an application within the stipulated period, the Competent Authority is directed to consider it and pass an appropriate order as per law within four weeks thereafter. The writ petition was disposed of accordingly.
Key Issues
1. Whether the petitioner's application for revocation of cancellation of GST registration should be considered, given his readiness to deposit outstanding dues, interest, and penalties. Petitioner's Argument: The petitioner argued that he is now prepared to clear all pending GST returns for the six-month period, along with any applicable penalty and interest. He also contended that a similar issue was decided by this Court in WPMS No. 2285 of 2024, suggesting a precedent for relief. Respondent's Argument: The respondent (State Tax Officer) did not oppose the petitioner's submission regarding the applicability of the order in WPMS No. 2285 of 2024. The judgment records no specific argument from the respondent beyond this non-opposition.
Sections Cited
Section 30(2)
AI-generated summary — verify with the full judgment below
2024:UHC:7387 1
HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition Misc. Single No. 2712 of 2024
Shubham Pujara
--Petitioner Versus
State Tax Officer
--Respondent
---------------------------------------------------------------------- Presence:-
Mr. Rohit Arora, learned counsel for the petitioner. Mr. Yogesh Chandra Tewari, learned Standing Counsel and Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand/respondent.
Hon’ble Pankaj Purohit, J. (Oral)
Heard learned counsel for the parties.
By means of this writ petition, petitioner has challenged the impugned order for rejection of Application for revocation of Cancellation of GST Registration bearing Reference No. ZA050324011387W dated 16.03.2024 (Annexure No.1), impugned show cause notice for rejection of application for revocation of Cancellation of Registration bearing Reference No. ZA050124050899E dated 31.01.2024 (Annexure No.2), impugned order for cancellation of GST Registration bearing Reference No.ZA051223034936N dated 28.12.2023 (Annexure No.4), Show Cause Notice for rejection of application for revocation of
The judgment continues below.
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