WPMS/1169/2023
2023 Latest Caselaw 1084 UK

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                                  WPMS No. 1169 of 2023
                                  Hon'ble Manoj Kumar Tiwari, J.

Mr. Pooran Lal & Mr. Hemant Singh, Advocates for the petitioner.

Mr. Tarun Lakhera, Brief Holder for the State of Uttarakhand/respondents.

Heard learned counsel for the parties.

Petitioner is a service provider, which is registered under Uttarakhand GST Act. He is aggrieved by cancellation of his GST registration. The impugned cancellation order dated 27.01.2023 is on record as Annexure no. 1 to the writ petition. The sole ground for cancelling petitioner's GST registration is non-submission of GST returns for six consecutive months.

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

This submission is not disputed by Mr. Tarun Lakhera, learned Brief Holder for the State.

In view of consensus between the parties that matter is covered by the judgment rendered in Writ Petition (M/S) No. 501 of 2023, present writ petition is also decided in terms of the said judgment.

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 tax and 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.

Manoj Kumar Tiwari, J.) 21.04.2023 Navin