WPMS/711/2023
2023 Latest Caselaw 870 UK

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                                  WPMS No. 711 of 2023
                                  Hon'ble Manoj Kumar Tiwari, J.

Mr. Hari Mohan Bhatia & Mr. Ashwarya Sharma, Advocates for the petitioner.

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

Petitioner is a partnership firm engaged in civil construction work. Petitioner was registered with State GST Department, however, his registration has been cancelled vide order dated 17.08.2019. Before cancelling petitioner's GST registration, a show cause notice was issued to him, however, the ground on which petitioner's registration was cancelled, was not apparent from show cause notice.

Learned State Counsel was asked to get instructions in the matter. Today, on instructions, he submits that since petitioner had not submitted any GST return for a period of more than six months, therefore, on this ground alone, his GST registration was cancelled.

Learned counsel for petitioner has placed reliance upon judgment rendered by this Court in WPMS No. 763 of 2023. He submits that since identical issue was decided in the said writ petition, therefore, the present writ petition may also be disposed of in terms of the aforesaid judgment.

Mr. Tarun Lakhera, learned Brief Holder does not dispute this submission and he fairly submits that the writ petition can be decided in terms of the judgment rendered in the said writ petition.

In view of consensus between the parties that matter is covered by the judgment rendered in Writ Petition (M/S) No. 763 of 2023, 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 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.) 29.03.2023 Navin