In WPMS No.621 of 2023-UTK HC- Uttarakhand HC allows Contractor to move application for revocation of cancellation order u/s 30 of CGST Act in case where returns could not be filed in time due to lapse on Consultant’s part
Justice Manoj Kumar Tiwari [03-03-2023]

 

Read Order: M/S S K ENGINEERING GSTIN v. COMMISSIONER STATE GOODS AND SERVICES TAX AND ORS 

Tulip Kanth

Dehradun, March 7, 2023: In a case where the assessee stated that due to lapse on the part of Tax Consultant, GST returns could not be filed in time, the Uttarakhand High Court has given the liberty to the assessee to move an application for revocation of cancellation order.

The petitioner, a civil Contractor,who is registered under Uttarakhand Goods and Services Tax Act, 2017 had approached the Bench of Justice Manoj Kumar Tiwari after his GST registration was cancelled by State Tax Officer, Haridwar, for non-submission of GST returns for six consecutive months.

It was the petitioner’s case that due to lapse on the part of Tax Consultant engaged by petitioner, GST returns could not be filed in time.

The Bench took into account the argument of the petitioner that identical controversy had been decided by this Court in WPMS No. 501 of 2023.

“ In view of consensus between the parties that matter is covered by the order passed in WPMS No. 501 of 2023, present writ petition is also decided in terms of the said order”, the Bench held while observing that the 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 also ordered that the 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, the Bench further added.