GST cancellation Upon payment of dues and filing of returns, the HC orders the cancellation of registration

Fact and issue of the case

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:

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

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

Observation of the court

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