Kuldeep Singh vs. Commissioner Of Commercial Goods And Service Tac
Facts
The petitioner, Kuldeep Singh, filed a writ petition challenging an order dated 27.02.2023 passed by respondent no. 2, which cancelled his Goods and Service Tax Identification Number (GSTIN). The cancellation was reportedly due to non-payment of GST returns for a period exceeding six months. The petitioner sought to quash this order and sought a direction to revoke the cancellation of his GSTIN (Number 05HFCPS9968P1Z6). The petitioner stated his readiness to deposit all outstanding dues, including tax, interest, and penalty, and intended to file an application before the Competent Authority for this purpose within a week.
Held
The High Court disposed of the writ petition with the consent of both parties. The Court directed that if the petitioner deposits all outstanding dues of tax, including interest and penalty, and submits his application to the Competent Authority within one week from the date of the order, the Competent Authority shall consider the application and pass an appropriate order as per law within one week from the date of production of the certified copy of the High Court's order along with the application. The Court did not explicitly rule on the legality of the cancellation order itself but facilitated a resolution based on the petitioner's willingness to comply.
Key Issues
1. Whether the cancellation of the petitioner's GSTIN by respondent no. 2, due to non-payment of GST returns for more than six months, is legally sustainable, particularly when the petitioner is willing to deposit all outstanding dues, interest, and penalty? (Question of law and fact, concerning the provisions related to GST registration cancellation and compliance). Petitioner's contention: The petitioner argued that he is prepared to clear all outstanding tax liabilities, including interest and penalty, and will submit an application to the Competent Authority within a week. Respondents' contention: The respondents, through their Brief Holder, sought one week's time from the date of production of the petitioner's application to decide on it.
Sections Cited
Not specified in the judgment
AI-generated summary — verify with the full judgment below
2024:UHC:9468 1
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON’BLE SRI JUSTICE ALOK KUMAR VERMA
13TH DECEMBER, 2024
WRIT PETITION NO. 3401 of 2024 (M/S)
Kuldeep Singh
--Petitioner Versus
Commissioner of Commercial Goods and Service Tax, Commissionerate at Dehradun and Another
--Respondents
Counsel for the petitioner : Mr. Ankur Sharma,
Advocate
Counsel for the Respondents : Mr. Mohit Maulekhi,
Brief Holder
Hon’ble Alok Kumar Verma,J.
The present Writ Petition has been filed under Article 226 of the Constitution of India with the following prayers:- “(i) A writ order or direction in the nature of certiorari to quash the order dated 27.02.2023 (Annexure No. 4 to the writ petition) passed by respondent no. 2 whereby the respondent no. 2 without considering the anxiety of the petitioner illegally cancelled the Goods and Service Tax Identification Number (GSTIN) as issued by Commercial Tax Department. (ii) Issue a writ order or direction in nature of
2024:UHC:9468 2 mandamus directing the respondents to revoke the GSTIN
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.