Anwar Husain vs. Union Of INDIA
Facts
The petitioner, Anwar Husain, operating a proprietorship firm named 'Azazi Fabrication' in Haldwani, is registered under the CGST Act, 2017. The registration was cancelled by Respondent No. 3 on March 16, 2023, due to the petitioner's failure to file GST returns for six consecutive months. The petitioner, now ready to comply, seeks to pay the outstanding GST, penalties, and interest. The petitioner also desires to have the cancellation order quashed and the registration revoked. The petitioner has filed a writ petition before the High Court challenging the cancellation order.
Held
The Court noted that the petitioner's counsel cited a previous judgment of the High Court in WPMS No. 2285 of 2024, which dealt with an identical controversy. The respondents did not contest this submission. Consequently, the Court decided the present writ petition in terms of the order passed in WPMS No. 2285 of 2024. The petitioner was granted liberty to file an application for revocation of the cancellation order under Section 30(2) of the CGST Act, 2017, within two weeks. Along with this application, the petitioner must furnish all pending GST returns and deposit the outstanding tax and dues. The Competent Authority is directed to consider the petitioner's application and pass an appropriate order as per law within four weeks of receiving it. The writ petition was disposed of accordingly.
Key Issues
1. Whether the cancellation of GST registration under Section 29(2)(c) of the CGST Act, 2017, for non-filing of returns for six months, can be revoked upon the petitioner's willingness to deposit dues and file returns, considering the petitioner's prayer for revocation under Section 30(2) of the CGST Act, 2017? The petitioner argued that they are now prepared to pay all outstanding GST dues, including penalties and interest, for the period of non-compliance. They relied on an identical controversy decided by the same High Court in WPMS No. 2285 of 2024, seeking similar relief. The respondents (Union of India and others) did not oppose the petitioner's submissions.
Sections Cited
Section 29(2)(c), Section 30(2)
AI-generated summary — verify with the full judgment below
2024:UHC:6804
HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition Misc. Single No. 2479 of 2024 20 September, 2024 Anwar Husain --Petitioner Versus
Union of India & others --Respondents ---------------------------------------------------------------------- Presence:-
Mr. Gaurav Paliwal, learned counsel for the petitioner.
Mr. Mohit Maulekhi, learned Brief Holder for the State.
Mr. Manoj Kumar, learned C.G.S.C. for the Union of India/respondent no.1
Mr. Shobhit Saharia, learned Senior C.G.S.T. for respondent no.3. ---------------------------------------------------------------------- Hon'ble Pankaj Purohit, J.
Heard learned counsel for the parties.
Petitioner is a proprietorship firm who runs a business under the name and style ‘Azazi Fabrication’ situated in Haldwani. Petitioner deals with fabrication work. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”).
The registration of the petitioner has been cancelled by respondent no.3 vide order dated 16.03.2023 for non filing of the GST return for a cont
The judgment continues below.
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