Kiran Enterprises GSTIN vs Vs Commissioner, State Goods & Another

Pankaj Purohit, J

Learned counsel for the petitioner submits he may be permitted to file an affidavit in the Court for the purpose of removing the defect. Prayer, so made, is granted. Affidavit is taken on record. The defect, as pointed out by the Registry is, therefore, stood cured.

Petitioner is a proprietorship firm who runs a business under the name and style of ‘Kiran Enterprises’. 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 no.2 vide order dated 15. 01.2024 for non filing of the GST return for a continuous period of six months.

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

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 15/01/2024 (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 UKGST/CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN 05ACXPK2628P2ZU of the petitioner and further direct the respondent No.2 to consider the application of the petitioner in accordance with law.”

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 of.