Medisoft Pharma vs. Commissioner Uttarakhand State GST Commissionerate
Facts
The petitioner is challenging an order dated 03.04.2023, issued by respondent no. 2, which cancelled their GST registration. The cancellation was due to default in making Goods and Services Tax payments. The petitioner expressed willingness to deposit all outstanding dues and make a representation to the authorities for revocation of the cancellation order. The State, representing the respondents, indicated that such a deposit and representation would be considered by the department.
Held
The Court directed that the petitioner is at liberty to deposit all outstanding dues, including tax and penalty, and to make a representation to the respondent-authorities within one month. Following this, the concerned respondent shall decide the representation within two weeks by passing a reasoned and speaking order. The Court did not explicitly decide on the legality of the cancellation order itself but provided a procedural path for its potential revocation. The primary finding is that the department must consider the petitioner's representation after compliance.
Key Issues
1. Whether the GST registration, cancelled due to default in tax payment, can be revoked upon the petitioner depositing all dues and making a representation? Petitioner's argument: The petitioner contended that they are ready and willing to deposit all outstanding GST dues, including any applicable penalty, and to submit a representation to the concerned authorities for the revocation of the cancellation order. Revenue's argument: The State/respondents submitted that if the petitioner deposits all dues along with any penalty and submits a representation, the department shall consider it.
Sections Cited
None explicitly mentioned in the judgment text provided.
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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. 123 of 2024 Hon’ble Rakesh Thapliyal, J.
Mr. Azmeen, learned counsel for the petitioner.
Mr. Tarun Lakhera, learned Brief Holder for the State accepts notice on behalf of the respondents.
Heard learned counsel for the parties.
Petitioner is challenging the order dated 03.04.2023 issued by respondent no. 2 for cancellation of the GST registration.
Learned counsel for the petitioner would submit 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 revoked.
Learned counsel appearing for the State/respondents would submit that if the petitioner deposits all the dues along with penalty and makes a representation that shall be considered by the department.
The petitioner is at liberty to make all the deposits, which include tax as well as the penalty, and make a repr
The judgment continues below.
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