CASE
SUMMARY – SHREE VINAYAK ASSOCIATES Vs. CHIEF COMMISSIONER
Application
No. WPMS/1515/2024
Court:
High Court of Uttarakhand
Date:
13.06.2024
Facts
of the Case
·
The petitioner is a
taxable person registered under the Central GST Act.
·
The petitioner's GST
registration was canceled by an order dated March 10, 2023, issued by the
Superintendent of Central GST, Bageshwar.
·
The reason for the
cancellation was the non-filing of GST returns for six consecutive months.
Submission
by Petitioner:
·
The petitioner explained
that the non-filing was due to a communication gap between him and the tax
consultant hired to manage his GST returns.
Submission
by Respondent:
· The respondent's
counsel did not dispute the petitioner's submission.
·
It was agreed that a
similar issue had already been decided by the Court in WPMS No. 1014 of 2024.
Judgment
and Summary:
·
Hon'ble Manoj Kumar
Tiwari, J. presided over the case.
·
Both parties agreed
that the matter was covered by the order passed in WPMS No. 1014 of 2024.
·
The writ petition
(WPMS 1515/2024) was disposed of in terms of the order in WPMS No. 1014 of
2024.
Summary:
·
The petitioner was
granted liberty to file an application for the revocation of the cancellation
order under Section 30 of the CGST Act read with Rule 23 of the CGST Rules.
·
The application must
be filed within two weeks from the date of the judgment.
·
The petitioner must
comply with all conditions of Section 30 of the CGST Act, submit all pending
returns, and deposit all pending dues.
·
The competent
authority is directed to decide on the application within two weeks of its
filing.
Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
