Ms Parvatiya Engg Works vs. Commissioner Central Goods And Service Tax Commissionerate

Facts

The petitioner approached the High Court seeking to quash the cancellation of their GST registration order dated March 1, 2023, and the subsequent appeal order passed by respondent no. 3. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. They also sought a mandamus directing respondent no. 2 to consider their application for revocation of the cancellation of their GSTIN (05USPK5287D2ZA) under Section 30 of the CGST Act, 2017. The petitioner contended that the issues raised were covered by previous judgments of a Coordinate Bench. The respondents' counsel accepted notice and fairly submitted that the issues were indeed covered by the cited judgments.

Held

The Court disposed of the writ petition in terms of the judgments rendered by a Coordinate Bench in WPMS No. 3187 of 2022 (decided on December 12, 2022) and WPMS No. 345 of 2023 (decided on March 2, 2023). While the specific findings of those prior judgments are not detailed in this order, the Court's action indicates an acceptance of the petitioner's submission that the present case was factually and legally similar to those precedents. The operative directions would therefore align with the relief granted in those earlier cases, likely involving directions for consideration of revocation applications or quashing of cancellation orders upon fulfillment of certain conditions by the petitioner. The reasoning is based on judicial discipline and the principle of following precedents set by coordinate benches. No issue was expressly left undecided.

Key Issues

1. Whether the cancellation of the petitioner's GST registration order dated March 1, 2023, should be quashed, considering the petitioner's willingness to pay all dues, and if the appeal order passed by respondent no. 3 is also liable to be quashed. This issue turns on the principles of natural justice and the provisions governing GST registration cancellation and revocation. 2. Whether the petitioner should be permitted to prefer an application for revocation of GST registration cancellation under Section 30 of the CGST Act, 2017, and if respondent no. 2 should be directed to consider such an application in accordance with law. This issue pertains to the procedural remedies available to a taxpayer whose GST registration has been cancelled. Petitioner's arguments: The issues are squarely covered by the judgments of a Coordinate Bench in WPMS No. 3187 of 2022 (decided on December 12, 2022) and WPMS No. 345 of 2023 (decided on March 2, 2023). Respondents' arguments: The issues raised in the writ petition are squarely covered by the aforesaid judgments.