Ampro Chemicials Vs Commissioner, State Tax
Date: April 10, 2023
Subject Matter
Revocation allowed on payment of dues & filing of returns
Summary
The petitioner is appealing against the cancellation of his GST registration by the State GST Department. The petitioner seeks a writ to quash the cancellation order and permission to file an application for revocation of cancellation under Section 30 of the Central GST Act. The cause for the cancellation was not clear from the cancellation order, but it was later revealed that it was due to non-filing of GST returns for six consecutive months. The learned counsel for the petitioner submits that a similar controversy was previously resolved by the court, and the present writ petition could be decided in terms of the order passed in that case. The parties reached a consensus that the matter is covered by the previous order, and the present writ petition was decided accordingly. The petitioner has been given two weeks to file an application for revocation of cancellation, along with all the pending GST returns and payment of outstanding dues. The competent authority will consider the application and pass an appropriate order within four weeks.
Mr. Ashish Agarwal, Advocate, for the petitioner.
Petitioner is aggrieved by cancellation of his GST registration by the authorities of State GST Department. The reliefs sought in the writ petition are as follows:
“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 02.03.2022 (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 UK GST/CGST Act, 2017, for filing an application for revocation of the cancellation of the GSTIN(05ABUFA8996NIZ8), of the petitioner and further direct the Respondent No.2 to consider the application of the Petitioner in accordance with law.”
Since the cause for which petitioner’s GST registration was cancelled was not clear from the cancellation order, therefore, learned State Counsel was asked to get instructions in the matter. Today, on instructions, he makes a statement that petitioner’s GST registration was cancelled for non-filing of GST returns for six consecutive months.
Learned counsel for petitioner submits that identical controversy has been decided by Coordinate Bench of this Court in WPMS No. 75 of 2023 and many other similar writ petitions. This submission is not disputed by Mr. Tarun Lakhera, and he, in fact, fairly submits that the writ petition can be decided in terms of the order passed in WPMS No. 75 of 2023.
In view of consensus between the parties that matter is covered by the order passed in writ petition No. 75 of 2023 (M/S), present writ petition is also decided in terms of the said order. Petitioner shall be at liberty to move an application for revocation of cancellation order under Section 30 of Central GST Act within two weeks. With his application, petitioner shall also furnish all the GST returns which he failed to submit and he will also deposit the outstanding dues of Goods and Service Tax with his application. If he makes the application within stipulated time, the competent authority shall consider petitioner’s application and pass appropriate order as per law, within four weeks thereafter.