Ms New Bhasin Store Gstin vs. Commissioner State Goods And Services Tax Commissionerate
Facts
The petitioner, whose GST registration bore the number 05AJBPB5875A1ZR, filed a writ petition seeking to quash the cancellation of their GST registration, which was ordered on January 31, 2023. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. Additionally, they sought a direction to prefer an application under Section 30 of the UKGST/CGST Act, 2017, for revocation of the cancellation and requested the respondent to consider this application in accordance with the law. The petitioner argued that their case was covered by a previous judgment of the High Court.
Held
The Court disposed of the writ petition in terms of its previous order dated August 25, 2023, passed in WPMS No. 2382 of 2023, "M/s Rana Building Material Supplier GSTIN vs. Commissioner State Goods and Services Tax Commissionerate." While the specific details of the prior judgment are not elaborated upon in this order, the concession by the State's counsel indicates an agreement to follow the precedent. The operative direction is to dispose of the petition based on the established ruling. The reasoning is based on the applicability of the prior judgment and the concession from the revenue. The ratio decidendi would be that if a case is factually and legally similar to a previously decided case by the same High Court, and the revenue concedes to its applicability, the petition should be disposed of in terms of that precedent. No issue was expressly left undecided.
Key Issues
1. Whether the petitioner is entitled to an order quashing the cancellation of their GST registration, given their willingness to pay all dues, and to prefer an application for revocation under Section 30 of the UKGST/CGST Act, 2017? Petitioner's contention: The petitioner argued that their situation was squarely covered by the High Court's judgment dated August 25, 2023, in WPMS No. 2382 of 2023, "M/s Rana Building Material Supplier GSTIN vs. Commissioner State Goods and Services Tax Commissionerate," and prayed for disposal of the present petition in light of that precedent. Revenue's contention: The learned Brief Holder for the State fairly conceded to the petitioner's submission.
Sections Cited
Section 30
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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.2778 of 2023 Hon’ble Vivek Bharti Sharma, J.
Mr. Tarun Pande, Advocate for the petitioner.
Mr. Mohit Maulekhi, Brief Holder for the State.
By means of this writ petition, petitioner has sought the following relief:- “i) Issue a writ, order or direction in the nature of certiorari for quashing of cancellation of GST Registration order dated 31.01.2023 (Annexure No.2 to W.P.) as petitioner is ready to pay all the balance tax, interest on it and late fee if any. ii) Issue a writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application u/s 30 of the UKGST/CGST Act, 2017, for filing an application for revocation of the cancellation of the GSTIN 05AJBPB5875A1ZR of the petitioner and further direct the respondent no.2 to consider the application of the petitioner in accordance with law.”
Learned counsel for the petitioner would submit that the matter is squarely covered by the judgment of this Court dated 25.08.2023 passed in WPMS No.2382 of
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