M/S Kalyan Singh vs Commissioner State Goods And Services Tax Commissionerate And Another

Pankaj Purohit, J

Heard learned counsel for the parties.

Petitioner is a Civil Contractor. He had GST registration with the respondent-department under Central Goods and Services Tax (CGST) Act 2017. The GST registration of the petitioner was cancelled by respondent No.2 vide order dated 10.04.2024 for the reason of non-payment of six consecutive GST returns.

By means of this writ petition, petitioner has challenged the cancellation of GST registration order dated 10.04.2024 (Annexure No.3 to the writ petition) and prayed for a direction to respondents so that the business of the petitioner may be carried out and the petitioner may indulge as a Contractor in his activities.

Learned counsel for the petitioner submits that the identical controversy has been decided by a Coordinate Bench of this Court in WPMS No.501 of 2023 and many other similar writ petitions.

The said submission made by learned counsel for the petitioner is not disputed by learned State Counsel.

In view of the consensus arrived at between both the parties that matter is covered by the order passed in WPMS No.501 of 2023, present writ petition is also decided in terms of that order. Petitioner shall be at liberty to move an application for revocation of impugned cancellation order of his GST registration, under Section 30 of the Central GST Act, within three weeks.

In the said application, petitioner shall also furnish all the GST returns which he failed to submit and he will also deposit the outstanding tax and dues of Goods and Service Act with his application. If such application is made by the petitioner within three weeks from today, the said application of the petitioner shall be considered by the Competent Authority and the Competent Authority shall pass an appropriate order on the said application as per law, within four weeks thereafter.

In view of the above, writ petition is disposed of.