Baghnath Enterprises Gstin vs. Commissioner State Goods And Services Tax Commissionerate
Facts
The petitioner challenged an order dated 10.01.2023, issued by respondent no. 2, which cancelled their Goods and Services Tax (GST) registration. The cancellation was due to default in making GST payments. The petitioner expressed willingness to deposit all outstanding dues and make a representation to the authorities for revocation of the cancellation order. The Standing Counsel for the State accepted notice and stated that the department would consider the petitioner's representation if all dues, including penalties, were deposited.
Held
The Court took on record the statement made by the learned counsel for the respondents/State. The petitioner was granted liberty to make all necessary deposits, including tax and penalty, and to submit a representation to the respondent-authorities within one week. The Court observed that this process would be considered by the department. The petition was disposed of with these directions, implying that the department would consider the representation favourably upon compliance by the petitioner. The specific provision under which the cancellation order was passed or the exact amount of dues and penalty were not detailed in the judgment.
Key Issues
1. Whether the GST registration, cancelled due to default in payment, can be revoked upon deposit of dues and penalty, and submission of a representation? Petitioner's Argument: The petitioner argued that they were ready and willing to deposit all outstanding GST dues and penalties and make 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 penalty and makes a representation, the department would consider it.
Sections Cited
None explicitly mentioned
AI-generated summary — verify with the full judgment below
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. 3154 of 2023 Hon’ble Rakesh Thapliyal, J.
Mr. Tarun Pandey, learned counsel for the petitioner.
Mr. D.S. Bohra, learned Standing Counsel for the State accepts notice on behalf of the respondents.
Heard learned counsel for the parties.
Petitioner is challenging the order dated 10.01.2023 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 Court takes on record the statement given by learned counsel for the respondents/State.
The p
The judgment continues below.
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