Om Auto Wheels Vs Commissioner of Central Goods & Service Tax Commissionerate (Uttarakhand High Court)
In a recent ruling, the Uttarakhand High Court has provided a pathway for Om Auto Wheels to restore its Goods and Services Tax (GST) registration, which was cancelled on February 27, 2023. The cancellation was enacted by the Superintendent of CGST in Haldwani after the petitioner failed to file GST returns for six consecutive months. The court’s decision allows the petitioner to apply for revocation of the cancellation order under Section 30 of the Central GST Act.
The petitioner, Om Auto Wheels, attributed the failure to file returns to a “communication gap” with their tax consultant. During the proceedings, the counsel for the petitioner highlighted that the issue was identical to a precedent set in a similar case, Writ Petition (M/S) No. 345 of 2023. This point was not contested by the counsel for the respondent, the Commissioner of Central Goods & Service Tax Commissionerate, who agreed that the current petition could be resolved in line with the earlier judgment.
Following the consensus between both parties, the High Court directed that Om Auto Wheels could move for revocation within two weeks. However, this opportunity is conditional. The petitioner is required to furnish all previously un-submitted GST returns and clear all outstanding tax dues, including any interest, at the time of filing the revocation application. The court has mandated that should the petitioner comply with these conditions within the stipulated timeframe, the competent authority must then consider the application and pass an appropriate order in accordance with the law within the subsequent four weeks. The judgment did not delve into the merits of the petitioner’s explanation but focused on providing a legal remedy based on established precedent.
