M/s Surendra Singh Contractor vs Commissioner, Central Goods And Services Tax & Another

Alok Kumar Verma, J

The present writ petition has been filed under Article 226 of the Constitution of India with the following prayers: -

“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 13/03/2024 (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 GSTI N 05CNFPS9594H3Z8 of the Petitioner and further direct the Respondent No. 2 to consider the application of the Petitioner in accordance with law.

iii) Issue any other writ order or direction which this Hon'ble court deem fit and proper, in the circumstances of the present case.

iv) Award the cost to the petitioner throughout.”

Heard Mr. Tarun Pande, learned counsel for the petitioner and Mr. Shobhit Saharia, learned counsel for the respondents.

Mr. Tarun Pande, learned counsel for the petitioner, submitted that the petitioner is ready to deposit all the outstanding dues of tax including interest and penalty, if any, and the petitioner shall move an application before the Competent Authority within two weeks from today for reversal of the cancellation of the GST registration.

Mr. Shobhit Saharia, learned counsel for the respondents has sought four weeks’ time to decide the application from the date of production of the application.

With the consent of learned counsel for both the parties, the present writ petition is disposed of with a direction that in case the petitioner deposits outstanding dues of tax including interest and penalty, if any, and submits his application for reversal of the cancellation of GST registration within two weeks from today, the competent authority shall consider the application of the petitioner and pass an appropriate order as per law within a period of four weeks from the date of production of the certified copy of this order along with the application.

It is made clear that this Court has not expressed any opinion on the merit of the case.