2023 (2) TMI 1284 - HC - GST

Cancellation of GST registration of petitioner - non-submission of GST returns for six consecutive months - HELD THAT - An identical controversy has been decided by Coordinate Bench of this Court in M/S SHIRDI PACKAGING VERSUS COMMISSIONER STATE GOODS AND SERVICES TAX COMMISSIONERATE DEHRADUN, STATE TAX OFFICER RUDRAPUR 2023 (1) TMI 1365 - UTTARAKHAND HIGH COURT , where it was held that we dispose of the writ petition giving liberty to the petitioner to file an application before the State Tax Officer, Rudrapur, Sector-2, Uttarakhand ventilating his grievances and if the petitioner pays dues under the GST Act pending against him, then his application for restoration of GST registration may be considered liberally. In view of consensus between the parties that matter is covered by the order passed in above order, present writ petition is also decided in terms of the said order. Petitioner shall be at liberty to move an application for revocation of cancellation order, under Section 30 of Central GST Act, within two weeks.

Summary

Issues:
1. Cancellation of GST registration for non-submission of returns.
2. Relief sought in the writ petition for quashing the cancellation order and continuation of business.

Analysis:
1. The petitioner, engaged in manufacturing and sale of bricks, had their GST registration cancelled due to non-submission of returns for six consecutive months under the CGST Act. The petitioner sought relief through the writ petition to quash the cancellation order and expressed readiness to pay all outstanding tax, interest, and late fees.

2. The petitioner's counsel highlighted a similar matter previously decided by a Coordinate Bench of the Court, indicating a precedent in favor of the petitioner's case. This fact was acknowledged by the State's representative, demonstrating agreement on the applicability of the previous judgment.

3. Given the consensus between the parties regarding the applicability of the prior order in a similar case, the present writ petition was decided in accordance with the earlier decision. The petitioner was granted the liberty to file an application for revocation of the cancellation order within two weeks under Section 30 of the Central GST Act.

4. The conditions for the application included the submission of all pending GST returns and the payment of outstanding taxes and dues. If the petitioner complied within the specified timeframe, the Competent Authority was directed to review the application and issue an appropriate order within four weeks, ensuring a legal process for reconsideration of the cancellation decision and potential reinstatement of GST registration for the petitioner's business.