Sh Umang Uniyal vs. Commissioner Department Of Central Goods And Services Tax

Facts

The petitioner, a taxable person registered under Central GST, had their GST registration cancelled on April 26, 2024, due to non-filing of GST returns for six consecutive months. The petitioner filed a writ petition before the High Court challenging this cancellation. The petitioner's counsel argued that the issue was covered by a previous judgment of a Co-ordinate Bench in WPMB No. 595 of 2026. The respondents, the Commissioner Department of Central Goods and Services Tax and another, through their counsel, conceded that the issue in the present case was indeed covered by the aforesaid judgment.

Held

The Court held that the issue in the present writ petition was covered by the judgment of a Co-ordinate Bench in WPMB No. 595 of 2026. The respondents conceded this point. Consequently, the writ petition was disposed of in terms of the aforesaid judgment. The specific findings and reasoning from WPMB No. 595 of 2026 were not detailed in this judgment, but the operative direction was to follow that precedent. No specific amount in dispute was mentioned, and the procedural history leading to the cancellation was limited to the fact of non-filing of returns for six months. The Court did not expressly leave any issue undecided.

Key Issues

1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months is valid, considering the precedent set in WPMB No. 595 of 2026? (Question of law) Petitioner's argument: The petitioner contended that the issue in the present writ petition is squarely covered by the judgment of a Co-ordinate Bench in WPMB No. 595 of 2026. They relied on this precedent to argue for relief. Respondents' argument: The respondents conceded that the issue involved in the instant case is covered by the aforesaid judgment of the Co-ordinate Bench. They did not present any counter-arguments or challenge the applicability of the precedent.