Manoj Kumar Dalakoti Contractor Gstin vs. Commissioner State Goods And Services Tax
Facts
The petitioner, whose GST registration was cancelled by an order dated 07.06.2022, approached the High Court seeking quashing of the cancellation order and permission to file an application for revocation of cancellation. The petitioner stated readiness to pay all outstanding tax, interest, and late fees. The State Counsel provided written instructions indicating that the petitioner had deposited ₹25,694.00 CGST and ₹25,694.00 SGST against an outstanding demand ID IP0510220000729, and an additional ₹10,000.00 CGST and ₹10,000.00 SGST. The instructions confirmed that no liability remained outstanding against the petitioner.
Held
The Court noted that the written instructions from the State Counsel confirmed the petitioner had deposited the defaulted amounts and no dues were outstanding. Consequently, the Court found it appropriate for the Authority to consider the petitioner's application for restoration of GST registration. The writ petition was disposed of by granting the petitioner liberty to file an appropriate application before the Assistant Commissioner, State Goods and Service Tax, Haldwani Sector – 1, Uttarakhand within seven days. The petitioner's counsel undertook to file this application within the stipulated period. Upon such an event, the Court directed that the GST registration of the petitioner shall be restored in their favour. No specific issue was expressly left undecided.
Key Issues
1. Whether the cancellation of the petitioner's GST registration should be quashed, given the petitioner's willingness to pay all dues and subsequent deposit of the outstanding amounts? (Question of law and fact, concerning the propriety of cancellation and the effect of subsequent compliance). 2. Whether the petitioner should be permitted to file an application for revocation of the cancellation of GST registration, and if so, whether the respondent authority should be directed to consider it in accordance with law? (Question of law and procedure, concerning the right to seek revocation and the duty of the authority). Petitioner's arguments: The petitioner argued that they were ready to pay all outstanding tax, interest, and late fees, and had subsequently made the payments. They sought quashing of the cancellation order and permission to file for revocation. Revenue/State's arguments: The State Counsel, based on written instructions, confirmed that the petitioner had deposited the defaulted amounts and no liability remained outstanding. This implicitly supported the petitioner's claim of having cleared dues.
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. 3315 of 2022 Shri Sanjaya Kumar Mishra, J.
Shri Tarun Pandey and Shri Ashish Agarwal, learned counsel for the petitioner. Shri Tarun Lakhera, learned Brief Holder for the State. Petitioner has approached this Court seeking following reliefs:-
“i. Issue a suitable writ, order or direction in the nature of Certiorari calling the record of the case and quash the cancellation of GST Registration order dated 07.06.2022 (Annexure no. 3 to the writ petition) as petitioner is ready to pay all the balance tax, interest on it and late fee if any.
ii. Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S 30 of the CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN05BEAPK1999HIZE of the petitioner and further direct the respondent no. 2 to consider the application of the petitioner in accordance with law.”
On the last date, learned State Counsel was directed to take instructions in the matter. Le
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