Case Law Details
Saurabh Semwal Vs Assistant Commissioner & Another (Uttarakhand High Court)
In Saurabh Semwal vs. Assistant Commissioner & Another, the Uttarakhand High Court addressed the cancellation of the petitioner’s GST registration due to non-filing of returns. The petitioner, a proprietorship firm engaged in works contracts, had its registration canceled on September 12, 2022, for failing to submit GST returns. The petitioner sought relief, including the quashing of the rejection of the revocation application and other related notices. The petitioner expressed willingness to pay outstanding taxes and penalties to restore the registration. The court noted that a similar issue had been resolved in a prior case (WPMS No. 2285 of 2024), and the matter was decided accordingly.
The court ruled that the petitioner could apply for revocation under Section 30(2) of the CGST Act, 2017, within two weeks. The petitioner must also file all pending GST returns and pay outstanding dues. If the application is submitted within the prescribed time, the competent authority must review it and issue an appropriate order within four weeks. The decision allows taxpayers an opportunity to rectify compliance issues and regain GST registration, provided they fulfill statutory obligations.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
1. Petit ironer is a proprietorship firm who runs a business under the name e and style of ‘Shri Saurabh Seem Pet it ironer deals with works contract. Pet it ironer is registered under the Central Goods and Service Tax Act, 2017 ( for short “ the CGST Act, 2017” ) .
2. The registration of the petitioner has been cancelled by respondent 1 vide order dated 12. 09. 2022 for non filing of the GST return.
3. Learned counsel for the petitioner contends that now the petitioner is ready to make the payment t towards GST return as well as the penalty, if any, imp posed by the respondent- depart
4. Petit ironer has sought the following reliefs: –
“ a. I. I issue a writ, order or direction, in the nature of certiorari quashing the impugned order of rejection of application for filing Revocation application of cancellation of registration bearing Reference No.ZA0510220584109 and dated 31. 10. 2022 issued by respondent no. 1; ( annexure 1)
(b) issue a writ, order or direction, in the nature of certiorari quashing the impugned show cause notice for application filed for revocation of cancellation of registration bearing Reference ZA051022008477Z and dated 13/ 10/ 2022 issued by the Respondent No. 1; ( Annexure 02)
(c) issue a writ, order or direction, in the nature of certiorari quashing the impugned order for Cancellation of Registration bearing Reference ZA05092200867G dated 12/ 09/ 2022 issued by e Respondent No. 1;( Annexure 03) issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference ZA050822008435Sdated 10/ 08/ 2022 issued by the Respondent No. 1; ( Annexure 03)
(d) issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference ZA050822008435Sdated 10/ 08/ 2022 issued by the Respondent o. 1; ( Annexure 04)
(e) issue a writ, order or direction, in the nature of mandamus directing the Respondent to revive the GST registration of the petitioner;
(f) issue any other writ, order or direction and/ or allow any other consequential relief as expedient in law, on the facts and circumstances of the case .
5. Learned counsel for the petitioner sum its that identical controversy has been decided by this Court in WPMS No. 2285 of 2024.
6. The said sum fission of learned counsel for the petitioner has not been opposed by learned counsel for the respondents.
7. In view of the consensus between the parties, the m attar is covered by the order passed in WPMS 2285 of 2024, the present writ petition is also decided in term s of the said order. The petitioner shall be at liberty to m Ove an application for revocation or cancellation of the order under Section 30( 2) of the CGST Act, 2017, within two weeks.
8. With this application, the petitioner shall also furnish althea GST returns, which he fails to sub it and he will also deposit the outstanding tax and dues of the goods and service tax with his I f he m akes such an application within set epilated period, the Com patent Authority shall consider petitioner’s application and pass appropriate order as per law, within four weeks thereafter.
9. Accordingly, the writ petition stands disposed of.
10. Pending application, if any, stands disposed of.
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