Wahid Hussain vs. Commissioner State Goods And Services Tax Commissionerate

Facts

The petitioner, M/s Wahid Hussain Contractor, filed a writ petition challenging the cancellation of their GST registration, which was ordered on December 18, 2021. The petitioner sought to quash this order and to be permitted to file an application for revocation of the cancellation under Section 30 of the UK GST/CGST Act, 2017. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. The respondents, the Commissioner and another authority, did not oppose the petitioner's request.

Held

The Court, with the consent of both parties, directed that if the petitioner submits a representation for revocation of the cancellation order under Section 30 of the Central Goods and Services Tax Act, 2017, along with all pending GST returns, outstanding tax, and dues, within two weeks from the date of the order, the Competent Authority shall consider this representation and pass an appropriate order in accordance with the law within four weeks thereafter. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The primary issue addressed was the procedural path for the petitioner to seek revocation of their cancelled GST registration, contingent on clearing their liabilities.

Key Issues

1. Whether the petitioner should be permitted to file an application for revocation of the cancellation of their GST registration, given their readiness to clear all dues? (Question of law and fact, turning on Section 30 of the CGST Act, 2017). Petitioner's contention: The petitioner is ready to pay all outstanding tax, interest, and late fees. They rely on previous orders passed in similar writ petitions (Writ Petition No. 75 of 2023 and Writ Petition No. 501 of 2023) and intend to submit a representation to the Competent Authority within two weeks. Respondents' contention: The respondents did not oppose the petitioner's request and sought four weeks' time to decide the representation.