Opportunity Granted for Revocation of GST Registration Cancellation Upon Payment of Dues
Issue: Whether an assessee can be allowed to file an application for revocation of cancellation of GST registration after the cancellation order has been issued, and under what conditions.
Facts:
- The assessee’s GST registration was cancelled.
- The assessee filed a writ petition expressing their willingness to pay all outstanding tax dues, including interest and penalties, to have their registration restored.
Decision:
- With the consent of both parties, the court disposed of the writ petition with specific directions.
- The court directed that if the assessee deposits the entire outstanding tax dues, including interest and penalty, within one week, and also submits an application for revocation of cancellation within the same timeframe, the State Tax Officer shall consider the application and pass an appropriate order in accordance with the law.
Key Takeaways:
- This case demonstrates the court’s leniency in granting taxpayers an opportunity to rectify their defaults and seek revocation of GST registration cancellation.
- By allowing the assessee to file a belated application for revocation upon fulfilling the conditions of payment of dues, the court provides a chance for the assessee to restore their registration and continue their business operations.
- This decision highlights the importance of compliance with tax laws but also acknowledges the possibility of genuine oversight or difficulty in meeting obligations, offering a path for rectification.
HIGH COURT OF UTTARAKHAND
Oneshwar Construction
v.
State Tax Officer
Alok Kumar Verma, J.
WRIT PETITION NO. 3637 of 2024 (M/S)
JANUARY 2, 2025
Sagar Kothari, Adv. for the Petitioner. Suyash Pant, Standing Counsel for the Respondent.
ORDER
1. The present Writ Petition has been filed under Article 226 of the Constitution of India with the following prayers:-
“(I) Issue a writ, order or direction in the nature of certiorari, quashing the impugned order dated 5-2-2024 passed by respondent no. 1 (Annexure No. 3 to this writ petition).
(II) Issue a writ, order or direction in the nature of mandamus, commanding/directing the respondents to revive the GST registration certificate of the petitioner bearing GSTIN No. 05AAEFO1975E1ZE.
(III) Pass such other or further orders in favour of petitioner, which this Hon’ble Court may deem, fit and proper in the facts and circumstances of the case.
(IV) Award the cost of writ petition in favour of petitioner”
2. Heard Mr. Sagar Kothari, learned counsel for the petitioner and Mr. Suyash Pant, learned Standing Counsel for the respondents.
3. Mr. Sagar Kothari, learned counsel for the petitioner has informed on instructions that the petitioner is willing to deposit all the outstanding dues of tax including interest and penalty, if any, and for the said purpose, the petitioner shall move an application before the State Tax Officer, Rishikesh, Sector-1, Goods and Services Tax within a week from today.
4. Mr. Suyash Pant, learned Standing Counsel has requested one week’s time from the date of submission of the application to decide the same.
5. With the consent of learned counsel for both the parties, the present writ petition is disposed of with a direction that if the petitioner deposits entire outstanding dues of tax including interest and penalty, if any, and submits its application within one week from today, the State Tax Officer, Rishikesh, Sector-1, Goods and Services Tax shall consider the same and pass an appropriate order as per law within a period of one week from the date of production of a certified copy of this order along with the application.