Banti Kumar vs Assistant Commissioner, State Goods & Service Tax, Kichha, Uttarakhand

Pankaj Purohit, J

Petitioner is a proprietorship firm who runs a business under the name and style ‘M/s BBS Enterprises & Trading’. Petitioner deals with works contract. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”).

The registration of the petitioner has been cancelled by respondent vide order dated 07.05.2024 for non filing of the GST return.

Learned counsel for the petitioner contends that now the petitioner is ready to make the payment towards GST return as well as the penalty, if any, imposed by the respondent-department.

Petitioner has sought the following reliefs:-

“i. Issue a writ, order or direction, in the nature of certiorari quashing the impugned order for Cancellation of Registration bearing Reference No.ZA050524004833U dated 07.05.2024 (Annexure-1) issued by Respondent; as petitioner is ready to pay all the balance tax, interest on it and late fee if any.

ii. Issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No.ZA0502240003392 dated 01.02.2024 (Annexure-2) issued by the Respondent;

iii. Issue a writ, order or direction, in the nature of mandamus directing the Respondent to revive the GST registration of the petitioner;”

Learned counsel for the petitioner submits that identical controversy has been decided by this Court in WPMS No.2285 of 2024.

The said submission of learned counsel for the petitioner has not been opposed by learned counsel for the respondents.

In view of the consensus between the parties, the matter is covered by the order passed in WPMS No.2285 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.

With this application, the petitioner shall also furnish all the GST returns, which he fails to submit and he will also deposit the outstanding tax and dues 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.

Accordingly, the writ petition stands disposed of.

Pending application, if any, stands disposed.