Case Law Details
Ramesh Chandra GSTIN Vs Commissioner State Goods And Services Tax and another (Uttarakhand High Court)
The Uttarakhand High Court ruled that a petitioner whose GST registration was cancelled for non-filing of returns should be allowed to apply for revocation upon clearing outstanding dues. The petitioner, operating under the proprietorship firm M/s Ramesh Chandra, failed to file GST returns for six consecutive months, leading to the cancellation of their GSTIN by an order dated October 14, 2022. Expressing willingness to settle all pending taxes, interest, and penalties, the petitioner sought permission to file a revocation application under Section 30 of the CGST Act, 2017. The court noted that a similar matter had been addressed in WPMS No. 2285 of 2024, which neither party disputed.
Following this precedent, the court permitted the petitioner to submit a revocation application within two weeks, accompanied by all pending GST returns and the full payment of outstanding liabilities. The competent authority was directed to review the application and issue an appropriate order within four weeks. The decision ensures that businesses can rectify procedural lapses by complying with statutory obligations, emphasizing the importance of timely tax filings to avoid registration cancellations. The petition was subsequently disposed of, allowing the petitioner an opportunity to reinstate their GST registration through compliance.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
Heard learned counsel for the parties.
2. By means of this writ petition, petitioner has sought the following reliefs:-
“1. Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the Cancellation of GST Registration order dated 14.10.2022 Ref. No.ZA0510220092293 and order dated 01.12.2022 Ref. No.ZA0512220005953 passed by respondent no.2 as petitioner is ready to pay all the balance tax, interest on it and late fee, if any, (annexure nos.2 & 4).
2. Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application under Section 30 of the UKGST/CGST Act, 2017 for filing an application for revocation of the cancellation of the GSTIN 05AONPC2915F2ZA of the petitioner and further direct the respondent no.2 to consider the application of the petitioner in accordance with law.”
3. Petitioner is a proprietorship firm who runs a business under the name and style of ‘M/s Ramesh Chandra’. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”).
4. The registration of the petitioner has been cancelled by respondent vide order dated 14.10.2022 for non filing of the GST return for a continuous period of six months.
5. Learned counsel for the petitioner contends that now the petitioner is ready to make the payment towards GST return for a period of six months as well as the penalty and interest, if any, imposed by the respondent-department.
6. Learned counsel for the petitioner submits that identical controversy has been decided by this Court in WPMS No.2285 of 2024.
7. The said submission of learned counsel for the petitioner has not been opposed by learned State Counsel.
8. In view of the consensus between the parties, the matter is covered by the order passed in WPMS No.2285 of 2024, the present writ petition is also decided in terms of the said order. The petitioner shall be at liberty to move an application for revocation or cancellation of the order under Section 30(2) of the CGST Act, 2017, within two weeks.
9. With this application, the petitioner shall also furnish all the GST returns, which he fails to submit and he will also deposit the outstanding dues of tax, interest and penalty of the goods and service tax with his application. If he makes such an application within stipulated period, the Competent Authority shall consider petitioner’s application and pass appropriate order as per law, within four weeks thereafter.
10. Accordingly, the writ petition is disposed of.
11. Pending application, if any, stands disposed of.
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