Case Law Details
Ampro Chemicials GSTIN Lotous Vs Commissioner State Goods and Services Tax Commissionerate Dehhradun (Uttarakhand High Court)
Since the cause for which petitioner’s GST registration was cancelled was not clear from the cancellation order, therefore, learned State Counsel was asked to get instructions in the matter. Today, on instructions, he makes a statement that petitioner’s GST registration was cancelled for non-filing of GST returns for six consecutive months.
HC held that In view of consensus between the parties that matter is covered by the order passed in writ petition No. 75 of 2023 (M/S), present writ petition is also decided in terms of the said order. Petitioner shall be at liberty to move an application for revocation of cancellation order under Section 30 of Central GST Act within two weeks. With his application, petitioner shall also furnish all the GST returns which he failed to submit and he will also deposit the outstanding dues of Goods and Service Tax with his application. If he makes the application within stipulated time, the competent authority shall consider petitioner’s application and pass appropriate order as per law, within four weeks thereafter.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
Mr. Ashish Agarwal, Advocate, for the petitioner.
Petitioner is aggrieved by cancellation of his GST registration by the authorities of State GST Department. The reliefs sought in the writ petition are as follows:
“i) 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 02.03.2022 (Annexure No. 3 to W.P) as petitioner is ready to pay all the balance tax, interest on it and late fee if any.
ii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S 30 of the UK GST/CGST Act, 2017, for filing an application for revocation of the cancellation of the GSTIN(05ABUFA8996NIZ8), of the petitioner and further direct the Respondent No.2 to consider the application of the Petitioner in accordance with law.”
Since the cause for which petitioner’s GST registration was cancelled was not clear from the cancellation order, therefore, learned State Counsel was asked to get instructions in the matter. Today, on instructions, he makes a statement that petitioner’s GST registration was cancelled for non-filing of GST returns for six consecutive months.
Learned counsel for petitioner submits that identical controversy has been decided by Coordinate Bench of this Court in WPMS No. 75 of 2023 and many other similar writ petitions. This submission is not disputed by Mr. Tarun Lakhera, and he, in fact, fairly submits that the writ petition can be decided in terms of the order passed in WPMS No. 75 of 2023.
In view of consensus between the parties that matter is covered by the order passed in writ petition No. 75 of 2023 (M/S), present writ petition is also decided in terms of the said order. Petitioner shall be at liberty to move an application for revocation of cancellation order under Section 30 of Central GST Act within two weeks. With his application, petitioner shall also furnish all the GST returns which he failed to submit and he will also deposit the outstanding dues of Goods and Service Tax with his application. If he makes the application within stipulated time, the competent authority shall consider petitioner’s application and pass appropriate order as per law, within four weeks thereafter.
