Ms Rana Building Material Supplier 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 Court observed that the petitioner is at liberty to deposit all outstanding dues, including tax and penalty, and make a representation to the respondent-authorities within a week. Based on these observations and the undertaking given by the State, the petition was disposed of. The Court did not directly rule on the validity of the cancellation order itself but facilitated a process for its potential revocation.
Facts
The petitioner filed a writ petition seeking to quash a Goods and Services Tax Registration order dated 01.03.2023. The petitioner's GST registration had been 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 the department would consider the petitioner's representation if all dues, including penalty, were deposited.
Key Issues
1. Whether the Goods and Services Tax Registration order dated 01.03.2023, cancelling the petitioner's GST registration due to non-payment of tax, is liable to be quashed? Petitioner's contention: The petitioner argued that the cancellation was due to default in payment and expressed willingness to deposit all dues and penalties, seeking revocation of the cancellation. Revenue/State's contention: The State submitted that if the petitioner deposits all dues along with penalty and makes a representation, the department shall consider it.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
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.2382 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 01.03.2023. 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
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.