Ms Kamal Coating Experts Gstin vs. Commissioner State Goods And Services Tax Commissionerate
Held
The Court took on record the statement made by the learned counsel for the respondents/State. The petitioner was granted liberty to deposit all outstanding dues, including tax and penalty, and to make a representation to the respondent-authorities within one week. The Court did not make a finding on the validity of the cancellation order itself but disposed of the petition based on the petitioner's willingness to comply and the department's assurance to consider the representation. The primary principle derived is that the department will consider a representation for revocation of GST registration cancellation upon deposit of all dues and penalties.
Facts
The petitioner filed a writ petition seeking to quash a Goods and Services Tax Registration order dated 15.03.2023. The petitioner's registration was cancelled due to default in making GST payments. The petitioner expressed readiness to deposit all outstanding dues and make a representation to the authorities for revocation of the cancellation order. The State/respondents indicated that if the petitioner deposits all dues along with penalty and submits a representation, it will be considered by the department.
Key Issues
1. Whether the Goods and Services Tax Registration order dated 15.03.2023, cancelling the petitioner's registration due to default in payment, is liable to be quashed? Petitioner's contention: The petitioner argued that due to default in GST payment, their registration was cancelled and expressed willingness to deposit all dues and make a representation for revocation. Revenue/State's contention: The State/respondents submitted that if the petitioner deposits all dues along with penalty and makes a representation, the department shall consider it.
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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.2309 of 2023 Hon’ble Ravindra Maithani, J. Mr. Tarun Pande and Mr. Ashish Agarwal, Advocates for the petitioner. Mr. Tarun Lakhera, Brief Holder for the State. The petitioner seeks quashing of the Goods and Services Tax Registration order dated 15.03.2023. Heard. Learned counsel for the petitioner would submit that due to default in making payment of Goods and Services Tax, his registration has been cancelled. The petitioner is ready and willing to deposit all the dues and make a representation to the authorities concerned so that his cancellation order may be revoked. Learned counsel appearing for the State/respondents would submit that if the petitioner deposits all the dues along with penalty and makes a representation, that shall be considered by the department. The Court takes on record the statement given by learned counsel for the respondents/State. The petitioner is at liberty to make all the deposits, which includes tax as well as the penalty, and make a representation
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