Pankaj Joshi Vs Assistant Commissioner (Uttarakhand High Court)
Non-Filing of GST Returns Due to Miscommunication with Tax Consultant: Uttarakhand HC Allows Petitioner to File GST Registration Cancellation Revocation Application
The Uttarakhand High Court has recently allowed a petitioner to file a GST registration cancellation revocation application. This decision comes in the case of Pankaj Joshi vs. Assistant Commissioner, where the petitioner faced cancellation of GST registration due to a communication gap with his tax consultant.
The petitioner, Pankaj Joshi, faced cancellation of his GST registration after failing to file returns for six consecutive months. Joshi attributed this lapse to a miscommunication with his tax consultant. The court’s ruling provides relief to the petitioner, allowing him to seek revocation of the cancellation.
The case was presented by Mr. Pankaj Tiwari, the advocate for the petitioner, and Mr. Mohit Maulekhi, the brief holder for the State of Uttarakhand. The primary contention was the cancellation of Joshi’s GST registration on December 7, 2022, due to the non-filing of GST returns over six months. Joshi explained that a communication gap between him and his tax consultant was the reason behind the delay in filing the returns.
The petitioner’s counsel referred to a previous judgment dated February 28, 2024, in WPMS No. 424 of 2024, where a similar issue was resolved in favor of the petitioner. The counsel argued that the current writ petition should be decided in line with the earlier judgment. The state counsel agreed, noting that the circumstances of the current case mirrored those of the referenced judgment.
