Vikrant Thapli vs. Assistant Commissioner, State Goods And Services Tax
Facts
The petitioner challenged an order cancelling their GST registration. The petitioner's counsel stated that the registration was cancelled due to non-payment of dues for six months. However, all outstanding dues, along with penalties, have now been paid. The petitioner further submitted that a similar matter was decided by this Court on 25.08.2023 in Writ Petition (M/S) No.2309 of 2023, MS Kamal Coating Experts GSTIN Vs. Commissioner State Goods and Services Tax Commissionerate and another, and requested that the instant petition be decided in terms of that order. The State counsel agreed that the matter is covered by the aforementioned order.
Held
The Court decided to dispose of the instant petition in terms of the judgment and order dated 25.08.2023, passed in Writ Petition (M/S) No.2309 of 2023, MS Kamal Coating Experts GSTIN Vs. Commissioner State Goods and Services Tax Commissionerate and another. The reasoning is based on the concession made by the State counsel that the matter is squarely covered by the earlier order. The ratio decidendi is that if a similar case, involving cancellation of GST registration due to non-payment of dues which are subsequently paid, has been decided by the High Court, subsequent petitions on identical facts and issues should follow the precedent, especially when the revenue concedes to it. The operative direction is to decide the instant petition in terms of the aforementioned judgment.
Key Issues
1. Whether the cancellation of GST registration, when all dues and penalties have subsequently been paid, warrants setting aside the cancellation order, considering a precedent from this Court? (Question of law and fact, turning on principles of natural justice and statutory provisions for cancellation and restoration of registration). Petitioner's contention: The petitioner argued that since all outstanding dues and penalties have been paid, the cancellation of GST registration should be reversed. They relied on the judgment dated 25.08.2023 in Writ Petition (M/S) No.2309 of 2023, MS Kamal Coating Experts GSTIN Vs. Commissioner State Goods and Services Tax Commissionerate and another, as a precedent for deciding the instant petition. Revenue's contention: The State counsel submitted that the present matter is squarely covered by the order dated 25.08.2023, passed in the cited petition, implying agreement with the petitioner's submission that the case should be decided based on that precedent.
AI-generated summary — verify with the full judgment below
WPMS No.3048 of 2023 Hon’ble Ravindra Maithani, J. Mr. Rohit Arora, Advocate for the petitioner appeared through video conferencing. Mr. Tarun Lakhera, Brief Holder for the respondent. The challenge is made to an order cancelling GST registration of the petitioner. Heard learned counsel for the parties and perused the record. Learned counsel for the petitioner would submit that the petitioner could not pay dues for six months, therefore, the GST registration was cancelled. But, he would submit that now, all the dues along with penalty have been paid. He would also submit that a similar matter has already been decided by this Court on 25.08.2023 in Writ Petition (M/S) No.2309 of 2023, MS another (“the petition”). He would submit that instant petition may be decided in terms of order dated 25.08.2023, passed in the petition. Learned State counsel would submit that the matter is squarely covered by the order dated 25.08.2023, passed in the petition. The Court takes on record the statement given by the State counsel.
Instant petition is de
The judgment continues below.
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