Hemant Singh vs. Superintendent Central Goods And Services Tax
Facts
The petitioner is aggrieved by the cancellation of his GST registration, which was ordered on February 28, 2023. A show-cause notice had been issued stating that the registration was liable for cancellation due to the petitioner's failure to furnish returns for six consecutive months. The petitioner's counsel submitted that a communication gap with his tax consultant led to the non-filing of returns and the failure to respond to the show-cause notice. The petitioner relied on a previous judgment by the same High Court in WPMS No. 345 of 2022, arguing that the present case presented an identical issue. The respondent's counsel did not dispute this submission.
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file 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 was also required to comply with all conditions stipulated in Section 30 of the CGST Act, furnish all pending returns, and deposit all outstanding dues. The Court further directed that if the application was filed within the stipulated time, the competent authority would consider the petitioner's application for revocation of the cancellation order within the subsequent two weeks. The Court's decision was based on the petitioner's submission of an identical issue having been decided in a previous case and the respondent's lack of dispute.
Key Issues
1. Whether the petitioner's GST registration, cancelled due to non-filing of returns for six months, should be revoked based on the grounds presented by the petitioner and in light of a previous High Court judgment. Petitioner's Argument: The petitioner argued that the non-filing of returns and the failure to reply to the show-cause notice were due to a communication gap with his tax consultant. He contended that since the issue was identical to that decided in WPMS No. 345 of 2022, the present writ petition should be decided in terms of that judgment. Respondent's Argument: The respondent's counsel did not dispute the petitioner's submission regarding the identical nature of the issue and the reliance on the previous judgment.
Sections Cited
Section 30, Section 23
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WPMS No. 646 of 2024 Hon’ble Manoj Kumar Tiwari, J.
(1) Mr. Pankaj Tiwari, learned counsel for petitioner.
(2) Ms. Shakshi Singh, Advocate holding brief of Mr. Shobhit Saharia, learned counsel for the respondent.
(3) Petitioner is aggrieved by cancellation of his GST registration vide order dated 28.02.2023. Earlier, show cause notice was issued to the petitioner, in which, it was stated that his GST registration is liable to be cancelled, as he has failed to furnish returns for a continuous period of six months.
(4) Learned counsel for petitioner submits that due to communication gap between petitioner and his tax consultant, return could not be filed in time, nor, the reply to show-cause notice could be given on behalf of the petitioner. However, he relies upon a judgment rendered by this Court in WPMS No. 345 of 2022. He, thus, submits that since identical issue was decided in the said judgment, therefore, the present writ petition be also decided in terms of the said judgment.
The judgment continues below.
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