WPMS/3296/2023
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Uttarakhand High Court

WPMS/3296/2023 on 3 September, 2024

Author: Manoj Kumar Tiwari

Bench: Manoj Kumar Tiwari

                                                                 2024:UHC:6339
              Office Notes,
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                               WPMS No.3296 of 2023
                               Hon'ble Manoj Kumar Tiwari, J.

Mr. Rohit Arora, Advocate for the petitioner.

Mr. Shobhit Saharia, Advocate for the respondents.

2. Petitioner is a Taxable Person, who is registered under Central Goods and Services Tax Act, 2017. His G.S.T. registration has been cancelled on 26.07.2023, on the ground of non-filing of G.S.T. returns for six consecutive months. The explanation offered by petitioner is that, due to communication gap between petitioner and tax consultant, the G.S.T. returns could not be filled.

3. Learned counsel for the petitioner relies upon a judgment dated 04.04.2024 rendered by this Court in WPMS No.850 of 2024 and he submits that present writ petition may be decided in terms of the said judgment.

4. Learned counsel for the respondents fairly submits that since the controversy involved in this writ petition is identical to the one decided in aforesaid writ petition, therefore, he has no objection, if this writ petition is decided in terms of judgment dated 04.04.2024 rendered in WPMS No.850 of 2024.

5. In view of consensus between the parties that matter is covered by the order passed in Writ Petition No. 850 of 2024 (M/S), present writ petition is also 2024:UHC:6339

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, including interest, 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.) 03.09.2024 Arpan

ARPAN

DN: c=IN, o=HIGH COURT OF UTTARAKHAND,

2.5.4.20=eabb68a3895e41937c266c23964c0485365 445e3a20dddb7393398f9fe45ba3e,

JAISWAL postalCode=263001, st=UTTARAKHAND, serialNumber=060FC17022BEAE3DE215D68D9D454 C5109CB987446351E4DF04AADAA2C2CEA66, cn=ARPAN JAISWAL Date: 2024.09.03 18:42:05 +05'30' 2024:UHC:6339