In WPMS No. 493 of 2023-UTK HC- Uttarakhand HC allows civil contractor to move application for revocation of cancellation order u/s 30 of Central GST Act
Justice Manoj Kumar Tiwari [27-02-2023]

 

Read Order: GULAB SINGH Vs. STATE TAX OFFICER STATE GOODS AND SERVICES TAX AND ORS 

LE Correspondent

Dehradun,  February 28, 2023: The Uttarakhand High Court has come to the aid of a Contractor whose GST registration had been cancelled for non-submission of GST returns for six consecutive months.

The petitioner, a civil contractor, registered under the Central Goods and Services Act, 2017 (CGST Act) had approached the Single-Judge Bench of Justice Manoj Kumar Tiwari as his registration had been cancelled by order for non-submission of GST returns for six consecutive months.

The petitioner had prayed for issuance of direction to quash the impugned Show Cause Notice for Cancellation of Registration and Order for Cancellation of Registration.

The petitioner clarified that identical controversy had been decided by the Coordinate Bench of this Court in WPMS No. 75 of 2023 and many other similar writ petitions.

“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”, the Bench said.

The Bench also held that the petitioner shall 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 the petitioner's application and pass appropriate order as per law, within four weeks.