WPMS/822/2023
2023 Latest Caselaw 764 UK

               Office Notes,
              reports, orders
SL.           or proceedings
      Date                                    COURT'S OR JUDGES'S ORDERS
No           or directions and
             Registrar's order
              with Signatures
                                 WPMS 822/2023
                                 Hon'ble Manoj Kumar Tiwari, J.

Mr. Ankur Sharma, Advocate, for the petitioner.

Mr. Shobhit Saharia, Advocate, for the respondents no. 1 and 2.

Mr. T.S. Phartiyal, Additional CSC, for the respondent no. 3.

Petitioner is a civil contractor, registered under the Central Goods and Services Act, 2017 (CGST Act). His registration has been cancelled by order dated 18.1.2022. The sole ground for cancelling petitioner's GST registration is non-submission of GST returns for six consecutive months.

The explanation offered by the petitioner is due to lapse on the part of the GST consultant hired by the petitioner, return could not be filed.

Learned counsel for petitioner submits that identical controversy has been decided by this Court vide judgment dated 2.3.2023 passed in WPMS No. 344 of 2023. This submission is not disputed by Mr. Shobhit Saharia, learned Counsel appearing for the respondents.

In view of consensus between the parties that matter is covered by the judgment dated 2.3.2023 passed in writ petition No. 344 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 Services Tax with his application. If he makes the application within stipulated time, the competent authority shall consider petitioner's application and also examine the question of limitation and pass appropriate order as per law, within four weeks thereafter.

(Manoj Kumar Tiwari, J.) 22.3.2023 Pr