The Grand Alova Suites vs. Assistant Commissioner
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 was covered by the aforementioned order.
Held
The Court took on record the statement made by the State counsel. The instant petition was decided 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 specific reasoning or findings from the earlier judgment were not detailed in this order, but it is implied that the principle applied in the earlier case, likely concerning the restoration of registration upon payment of dues, was applied here. The operative direction was to decide the petition in terms of the earlier order.
Key Issues
1. Whether the GST registration of the petitioner, cancelled due to non-payment of dues for six months, should be restored upon payment of all outstanding dues and penalties, considering a previous High Court order in a similar case? Petitioner's Arguments: The petitioner argued that all dues and penalties have been paid and that the instant petition should be decided in line with the Court's order 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, which dealt with a similar situation. Revenue's Arguments: The State counsel contended that the matter is squarely covered by the order dated 25.08.2023 passed in the cited petition.
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Cause title — parties, addresses and appearances
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 co
The judgment continues below.
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