2024 (3) TMI 1028 - HC - GST

Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - HELD THAT - The writ petition stands disposed-off with a liberty to the petitioner for moving an application for revocation of cancellation order under Section 30 of the Act of 2017, within two weeks and the petitioner along with his application shall furnish all the GST returns, which he fails to submit and to deposit all the outstanding tax and dues of goods and service tax. If he makes such an application within a period of two weeks, the Proper Officer/Competent Authority shall consider the same, as per law, within four weeks.

Summary

Issues involved: Challenge to cancellation of GST registration u/s 30 of the Uttarakhand Goods and Services Tax Act, 2017.

The petitioner, a Goldsmith, challenged the cancellation of his GST registration by the State Tax Officer due to failure to file Periodic/GST Return. The petitioner sought relief similar to a previous judgment allowing for revocation of cancellation order u/s 30 of the Act of 2017 within two weeks. The petitioner undertook to submit all outstanding GST returns and dues along with the application to the respondent. The State did not contest the similarity of issues with the previous case.

The High Court disposed of the writ petition granting the petitioner two weeks to move an application for revocation of the cancellation order u/s 30 of the Act of 2017. The petitioner must submit all pending GST returns and pay outstanding taxes within the stipulated time. The Proper Officer/Competent Authority is directed to consider the application within four weeks as per the law.