Ms Nawab Contractor Gstin vs. Commissioner State Goods And Services Tax Commissionerate
Facts
The petitioner filed a writ petition seeking to quash the cancellation of their GST registration, which was ordered on December 2, 2022. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. Additionally, they sought a direction to permit them to file an application for revocation of the cancellation under Section 30 of the UKGST/CGST Act, 2017, and for the respondent to consider this application. The petitioner contended that the issue was covered by a previous judgment of the High Court in WPMS No. 3154 of 2023, dated November 9, 2023. The respondents' counsel conceded that the issue was indeed covered by the aforementioned judgment.
Held
The Court held that the writ petition was disposed of in terms of the judgment rendered by this Court in WPMS No. 3154 of 2023 dated 09.11.2023. The reasoning is based on the concession made by the respondents' counsel that the issue in the present petition is covered by the cited judgment. The operative direction is to dispose of the writ petition in accordance with the precedent. The Court did not explicitly decide on the merits of the cancellation itself but rather followed the established legal position from the prior judgment. No specific amount in dispute was mentioned. Pending applications, if any, were also disposed of.
Key Issues
1. Whether the cancellation of the petitioner's GST registration order dated 02.12.2022 is liable to be quashed, considering the petitioner's willingness to pay all dues and the applicability of Section 30 of the UKGST/CGST Act, 2017. Petitioner's contention: The petitioner argued that the present writ petition is squarely covered by the judgment of this Court in WPMS No. 3154 of 2023 dated 09.11.2023. They sought relief based on this precedent, including the opportunity to file for revocation of cancellation and for the respondent to consider it. Revenue's contention: The learned Brief Holder for the respondents fairly submitted that the issue raised in the present writ petition is covered by the aforesaid judgment in WPMS No. 3154 of 2023.
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 JUDGE’S ORDERS
WPMS No. 282 of 2024
Hon’ble Rakesh Thapliyal, J.
Mr. Ashish Agarwal and Mr. Tarun Pande, learned counsel for the petitioner.
Mr. Mohit Maulekhi, learned Brief Holder for the respondents.
By the instant writ petition, the petitioner is praying for the following reliefs:-
(i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 02.12.221 (Annexure No. 3 to W.P.) as petitioner is ready to pay all the balance tax, interest on it and late fee if any.
(ii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S 30 of the UKGST/CGST Act, 2017 for filing an application for revocation of the cancellation of the GSTIN AA0511210023263 of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner in accordance with law.
The learned counsel for the petitioner submits
The judgment continues below.
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