Ms Tohid Royal Auto Service Center Gstin vs. Commissioner State Goods And Services Tax Commissionerate
Facts
The petitioner filed a writ petition challenging an order dated February 7, 2023, passed by respondent no. 2, which cancelled the petitioner's Goods and Services Tax (GST) registration. The cancellation was due to the petitioner's default in making GST payments. The petitioner expressed willingness to deposit all outstanding dues and penalties and make a representation to the authorities for the revocation of the cancellation order. The Standing Counsel for the State acknowledged this and stated that the department would consider the representation upon deposit of dues and penalty.
Held
The Court took on record the statement made by the learned Standing Counsel for the State. The Court directed that the petitioner is at liberty to make all the necessary deposits, including the tax dues and any applicable penalty, and to submit a representation to the respondent-authorities within one week from the date of the order. The writ petition was disposed of with these observations. The Court did not explicitly decide on the legality of the cancellation order itself but facilitated a path for potential restoration based on the petitioner's compliance and the department's consideration.
Key Issues
1. Whether the petitioner's GST registration, cancelled due to default in payment, can be restored upon deposit of dues and penalty, and submission of a representation? (Mixed question of law and fact, concerning the procedure for restoration of cancelled GST registration). Petitioner's contention: The petitioner argued that they are ready and willing to deposit all outstanding GST dues and penalties and are seeking an opportunity to make a representation to the concerned authorities for the removal of the cancellation order. Revenue/State's contention: The Standing Counsel for the State submitted that if the petitioner deposits all the dues along with the penalty and makes a representation, the department shall consider it.
Sections Cited
Not specified
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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. 310 of 2024 Hon’ble Pankaj Purohit, J.
Mr. Tarun Pande, learned counsel for the petitioner.
Mr. Yogesh Chandra Tiwari and Mr. J.S. Bisht, learned Standing Counsel for the State/respondents.
By means of this writ petition, petitioner is challenging the order dated 07.02.2023, passed by respondent no. 2, whereby petitioners GST registration has been cancelled.
Learned counsel for the petitioner submits that due to default in making payment of Goods, and Services Tax, his registration has been cancelled. The petitioner is ready and willing to deposit all the dues and make a representation to the authorities concerned so that his cancellation order may be removed.
Learned Standing Counsel submits that if petitioner deposits all the dues along with penalty and makes a representation, that shall be considered by the department.
The Court takes on record the statement given by learned Standing Counsel.
The petitioner is at liberty to make all the deposits, which i
The judgment continues below.
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