Thakur Singh vs. Superintendent CGST Sector 1
Facts
The petitioner is aggrieved by the cancellation of his GST registration, challenging the order dated 13.01.2023, passed by the Superintendent, CGST, Pithoragarh, Sector-I. The registration was cancelled due to the petitioner's failure to file GST returns for six consecutive months. Both the petitioner and the respondent revenue authority agreed that the issue in this writ petition is identical to a previously decided case, WPMS No. 345 of 2023, by the same High Court. The petitioner sought a similar decision for his case.
Held
The Court disposed of the writ petition by granting liberty to the petitioner to move an application for revocation of the cancellation order under Section 30 of the CGST Act read with Section 23 of the CGST Rules. The petitioner was directed to file this application within two weeks from the date of the order. He must also comply with all conditions stipulated in Section 30 of the CGST Act and furnish all pending returns. Furthermore, the petitioner is required to deposit all pending dues. If the application is filed within the stipulated time, the competent authority shall consider the petitioner's application for revocation of the cancellation order within the subsequent two weeks. The ratio decidendi is that procedural remedies, such as applying for revocation of cancellation, should be availed before approaching the High Court, especially when the issue is identical to a previously decided matter allowing such a recourse.
Key Issues
1. Whether the present writ petition should be decided in terms of the order passed by this Court in WPMS No. 345 of 2023, given the identical nature of the question involved? Petitioner's contention: The petitioner argued that since the issue is identical to WPMS No. 345 of 2023, the present writ petition should be decided in the same manner as that case. Revenue's contention: The respondent conceded that the question involved in the present writ petition is identical to the question decided in WPMS No. 345 of 2023, implying agreement with the petitioner's submission for a similar disposal.
Sections Cited
Section 30, Section 23
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Sl. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
WPMS No. 1014 of 2024
Hon’ble Manoj Kumar Tiwari, J.
Mr. P.S. Dhami, Advocate for the petitioner.
Ms. Shakshi Singh, Advocate, holding brief of Mr. Shobhit Saharia, Advocate for the respondent.
Petitioner is aggrieved by cancellation of his GST registration. In this writ petition, he has challenged the order dated 13.01.2023, passed by Superintendent, CGST, Pithoragarh, Sector-I. Perusal of the impugned cancellation order reveals that CGST registration of the petitioner has been cancelled due to non filing of GST returns for six consecutive months.
Learned counsel for the parties are unanimous on the point that similar question has been decided by this Court in WPMS No. 345 of 2023. 5. Learned counsel for petitioner thus submits that the present writ petition be also decided in terms of the order passed in WPMS No. 345 of 2023. 6. Learned counsel appearing for the respondent concedes that the question involved in the present writ petition is identical to the question deci
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