2024 (8) TMI 1463 - HC - GST

Cancellation of GST registration of petitioner - non-payment of six consecutive GST returns - HELD THAT - In view of the consensus arrived at between both the parties that matter is covered by the order in VIRENDER SINGH VERSUS COMMISSIONER UTTARAKHAND STATE GST COMMISSIONERATE DEHRADUN AND ORS. 2023 (2) TMI 1284 - UTTARAKHAND HIGH COURT , the present writ petition is also decided in terms of that order. Petitioner shall be at liberty to move an application for revocation of impugned cancellation order of his GST registration, under Section 30 of the Central GST Act, within three weeks. In the said application, petitioner shall also furnish all the GST returns which he failed to submit and he will also deposit the outstanding tax and dues of Goods and Service Act with his application. If such application is made by the petitioner within three weeks from today, the said application of the petitioner shall be considered by the Competent Authority and the Competent Authority shall pass an appropriate order on the said application as per law, within four weeks thereafter. The writ petition is disposed off.

Summary

The High Court of Uttarakhand heard a case where a Civil Contractor's GST registration was cancelled due to non-payment of GST returns. The petitioner challenged the cancellation and requested to continue business activities. The court decided in favor of the petitioner, allowing them to apply for revocation of the cancellation order within three weeks by submitting outstanding returns and dues. The Competent Authority will review the application and pass an appropriate order within four weeks. The writ petition was disposed of accordingly.