Vinod Kumar vs. Commissioner Uttarakhand State GST Commissionerate Dehradun
Facts
The petitioner sought cancellation of an order dated 21.09.2019, which cancelled his GST registration due to non-payment of balance tax, interest, and penalty. The writ petition was initially dismissed by a Single Judge on 30.09.2021. A Special Appeal (No. 123 of 2022) was allowed, remanding the matter to the Single Judge for reconsideration based on a Division Bench judgment dated 20.06.2022. The case was relisted on 16.08.2022. The petitioner's counsel stated willingness to deposit the defaulted amount and penalty, subject to renewal of registration. The respondents' counsel confirmed that upon deposit of the entire defaulted amount, including penalty and interest as of the cancellation date, the petitioner's prior registration would be considered renewed within three weeks.
Held
The Court noted the petitioner's willingness to deposit the entire defaulted amount, including penalty and interest, and the respondents' confirmation that upon such deposit, the petitioner's prior GST registration would be considered renewed within three weeks. The Court disposed of the writ petition subject to these observations. The principle established is that a taxpayer can seek renewal of a cancelled GST registration by clearing all outstanding dues, including penalty and interest, as of the cancellation date, and the revenue authorities are bound to process such renewal within a stipulated timeframe.
Key Issues
1. Whether the petitioner is entitled to the renewal of his GST registration upon depositing the entire defaulted amount, including penalty and interest, as of the date of cancellation? Petitioner's Argument: The petitioner argued that he was willing to deposit the entire defaulted amount and penalty, subject to the condition that his GST registration would be renewed by the respondents. This implies a willingness to comply with the revenue's demands to rectify the default and reinstate his registration. Revenue's Argument: The respondents, through their counsel, confirmed that if the petitioner deposits the entire defaulted amount, including penalty and interest, as it stood on the date of cancellation of his GST registration, his prior registration would be considered to be renewed by them within a period of three weeks from the date of depositing the said amount. This indicates the revenue's acceptance of this condition for renewal.
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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
2022
WPMS No. 1553 of 2021 Hon’ble Sharad Kumar Sharma, J. Mr. S.K. Posti, Senior Advocate, assisted by Mr. Ashutosh Posti, Advocate, for the petitioner. Mr. Mohit Maulekhi, Brief Holder, for the State/respondents.
The petitioner in the present writ petition, has prayed for cancellation of the impugned order dated 21.09.2019, by virtue of which, his GST registration was cancelled due to default in remittance of the balance tax, interests and penalty, payable on it by him. The writ petition was considered by this Court on its merit and the same was dismissed by the judgment dated 30.09.2021. The matter was carried before Special Appeal, being Special Appeal No. 123 of 2022, which was allowed and the matter was remanded back to the learned Single Judge for its reconsideration as a consequence of the judgment of the Division Bench dated 20.06.2022. The matter revived back and it was taken up by this Court on 16.08.2022, in order to enable the counsel for the respondents, to complete his instr
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