Heera Verma vs. State Tax Officer
Facts
The petitioner, a Goldsmith registered under The Uttarakhand Goods and Services Tax Act, 2017, had its GST registration cancelled by the State Tax Officer on June 15, 2023, due to failure to file periodic GST returns. The petitioner, aggrieved by this order, filed a writ petition before the High Court. The petitioner's case was stated to be similar to a previous case decided by a Co-ordinate Bench of the same High Court on February 28, 2023, in WPMS No. 501 of 2023. In that prior case, the petitioner was granted liberty to apply for revocation of the cancellation order. The petitioner before this Court sought similar relief, undertaking to file all pending returns and deposit outstanding tax dues.
Held
The Court held that the writ petition should be disposed of by granting liberty to the petitioner to move an application for revocation of the cancellation order under Section 30 of the Act of 2017. This application must be filed within two weeks from the date of the order. Along with the application, the petitioner is required to furnish all pending GST returns and deposit all outstanding tax and dues. The Court directed that if such an application is made within the stipulated period, the Proper Officer/Competent Authority shall consider it as per law within four weeks. The reasoning is based on the similarity of the petitioner's case to a prior judgment of a Co-ordinate Bench, where similar relief was granted. The ratio decidendi is that where a petitioner's circumstances mirror a precedent and they undertake to rectify non-compliance, liberty to seek revocation of cancellation is a reasonable course of action, subject to adherence to statutory requirements and timelines.
Key Issues
1. Whether the petitioner should be granted liberty to apply for revocation of the GST registration cancellation order, similar to the relief granted in a prior Co-ordinate Bench judgment (WPMS No. 501 of 2023)? Petitioner's argument: The petitioner argued that their case is analogous to the one decided by the Co-ordinate Bench. They sought the same liberty to move an application for revocation of the cancellation order under Section 30 of the Act of 2017 within two weeks. The petitioner further undertook to furnish all pending GST returns and deposit all outstanding tax dues along with the revocation application. Revenue's argument: The learned counsel for the State did not dispute that the issue involved in the present writ petition was similar to the issue in the aforesaid writ petition decided by the Co-ordinate Bench.
Sections Cited
Section 30
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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.710 of 2024 Hon’ble Pankaj Purohit, J.
Mr. Karan Singh Dugtal and Mr. Pavitra Dhami, learned counsel holding brief of Mr. Vikas Singh Yadav, learned counsel for the petitioner.
Mr. Mohit Maulekhi, learned Brief Holder for the State.
By means of this writ petition the petitioner has challenged the order dated 15.06.2023, passed by respondent-State Tax Officer, whereby the GST registration of the petitioner was cancelled.
The petitioner is a Goldsmith registered with the respondent under The Uttarakhand Goods and Services Tax Act, 2017 (fort short “Act of 2017”), and registration of the petitioner is GSTIN/UIN:- 05ACIPV0728JIZE.
The registration number of the petitioner was cancelled by respondent no.4, on his failure to file Periodic/GST Return vide order dated 15.06.2023. Thus, feeling aggrieved, petitioner is before this Court.
Petitioner has relied upon a judgment rendered by Co-ordinate Bench of this Court dated 28.02.2023 in WPMS No.501 of 2023, wherein the Co-ordinate Bench o
The judgment continues below.
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