Akshay Mehta vs. Superintendent Central Goods And Services Tax
Facts
The petitioner is aggrieved by the cancellation of his GST registration, an order dated 28.02.2023. A show-cause notice had been issued stating that the registration was liable for cancellation due to failure to furnish returns for six continuous 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 reply to the show-cause notice. The petitioner relied on a previous judgment of the High Court in WPMS No. 345 of 2022, arguing that the present case involves an identical issue. The counsel for the respondents did not dispute this submission.
Held
The Court acknowledged the petitioner's submission that the issue was identical to that decided in WPMS No. 345 of 2022. The respondent's counsel did not dispute this. Consequently, the writ petition was disposed of by granting the petitioner liberty to file an application for revocation of the cancellation order under Section 30 of the CGST Act read with Rule 23 of the CGST Rules. This application must be filed within two weeks from the date of the order. The petitioner is required to comply with all conditions stipulated in Section 30 of the CGST Act, including furnishing all pending returns and depositing all outstanding dues. Upon receipt of such an application within the stipulated time, the competent authority is directed to consider the petitioner's application for revocation of the cancellation order within the subsequent two weeks. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the petitioner's GST registration, cancelled for failure to furnish returns for six continuous months, should be revoked in light of a communication gap with his tax consultant and reliance on a previous High Court judgment dealing with an identical issue? (Question of mixed law and fact, turning on Section 29(2)(c) of the CGST Act and Rule 21 of the CGST Rules, and principles of natural justice). Petitioner's contentions: Due to a communication gap with his tax consultant, the petitioner failed to file returns and respond to the show-cause notice. The petitioner relies on the High Court's judgment in WPMS No. 345 of 2022, which dealt with an identical issue, and seeks similar relief. Revenue's contentions: The learned counsel for the respondents did not dispute the petitioner's submissions.
Sections Cited
Section 29(2)(c), Rule 21, Section 30, Rule 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. 165 of 2024
Hon’ble Manoj Kumar Tiwari, J.
Mr. Pankaj Tiwari, Advocate for the petitioner.
Mr. Shobhit Saharia, Advocate for the respondent.
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.
Learned counsel for the 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.
Mr. Shobhit Saharia, learned counsel for the re
The judgment continues below.
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