Mohana Traders Gstin vs. Commissioner State Goods And Services Tax Commissionerate
Facts
The petitioner filed a writ petition challenging the cancellation of their GST registration, bearing GSTIN 05AZAPC8491L1Z6, by an order dated 11.09.2023. The petitioner sought quashing of this cancellation order and a direction to permit them to file a representation for revocation of the cancellation. The petitioner stated their readiness to pay all outstanding tax, interest, and late fees. The respondents, represented by a Brief Holder, acknowledged that the issue raised in the present petition was covered by a previous judgment of the same High Court.
Held
The Court disposed of the writ petition in terms of its previous judgment in WPMS No. 3154 of 2023 dated 09.11.2023. While the specific details of the prior judgment are not provided in this extract, the implication is that the Court followed the precedent set in that case. The reasoning would likely involve principles allowing for revocation of GST registration cancellation upon payment of dues, provided the conditions stipulated in the earlier judgment were met. The operative direction was to dispose of the present petition in line with the earlier ruling. The Court also disposed of any pending applications.
Key Issues
1. Whether the cancellation of the petitioner's GST registration, vide order dated 11.09.2023, is liable to be quashed, considering the petitioner's willingness to clear all dues, including tax, interest, and late fees? (Question of law and fact, turning on principles of natural justice and statutory provisions related to GST registration cancellation and revocation). Petitioner's contention: The petitioner argued that the issue was squarely covered by this Court's judgment in WPMS No. 3154 of 2023 dated 09.11.2023, implying that the cancellation should be reconsidered upon payment of dues. Respondents' contention: The respondents' counsel fairly submitted that the issue raised in the present writ petition was indeed covered by the aforesaid judgment in WPMS No. 3154 of 2023.
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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. 257 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 11.09.2023 (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 a representation before respondent no. 2 for revocation of the cancellation of the GSTIN 05AZAPC8491L1Z6 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 that the issue raised in the
The judgment continues below.
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