Opportunity Granted to Revoke GST Registration Cancellation Upon Filing Pending Returns and Dues
Summary in Key Points:
- Cancellation for Non-Filing: The assessee’s GST registration was canceled due to non-filing of returns.
- Willingness to Comply: The assessee expressed willingness to file the pending returns and pay all outstanding taxes, interest, and penalties.
- Revocation Application Allowed: The High Court permitted the assessee to file a revocation application under Section 30(2) of the CGST Act.
- Timely Filing and Payment: The assessee was granted two weeks to file the application along with the pending returns and payment of dues.
- Authority Directed to Consider: The authority was directed to consider the revocation application within four weeks.
Decision:
The High Court provided the assessee with an opportunity to rectify the non-compliance and potentially have their GST registration reinstated. This decision highlights the court’s inclination towards facilitating compliance and allowing businesses to continue operations if they demonstrate willingness to fulfill their tax obligations.
HIGH COURT OF UTTARAKHAND
Shailendra Singh Bohra
v.
Commissioner State Goods and Services Tax Commissionerate
Pankaj Purohit, J.
Writ Petition Misc. Single No. 2978 of 2024
OCTOBER 25, 2024
Prabhat Bohra, Ld. counsel for the Petitioner. Mohit Maulekhi, Ld. Brief Holder for the Respondent.
ORDER
Pankaj Purohit, J.- Heard learned counsel for the parties.
2. Petitioner is a proprietorship firm who runs a business under the name and style of ‘Shailendra Singh Bohra. Petitioner deals with works contract. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”).
3. The registration of the petitioner has been cancelled by respondent no.2 vide order dated 18.08.2023 for non filing of the GST return by a nonspeaking and vague order.
4. Learned counsel for the petitioner contends that now the petitioner is ready to make the payment towards GST return as well as the penalty and interest, if any, imposed by the respondentdepartment.
5. Petitioner has sought the following reliefs:-
“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 18.08.2023 (Annexure No. 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 UKGST/CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN 05BHBPB3119C1ZA of the petitioner and further direct the respondent No.2 to consider the application of the petitioner in accordance with law.”
6. Learned counsel for the petitioner submits that identical controversy has been decided by this Court in WPMS No.2650 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.2650 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 stands disposed of.
11. Pending application, if any, stands disposed of.