Cancellation of GST Registration due to Non-filing of returns for 6 Consecutive months: Uttarakhand HC directs to pay O/s dues
In a recent ruling, the Single bench of Justice Manoj Kumar Tiwari directed the petitioner to pay the outstanding dues of the Goods and Services Tax (GST). The petitioner,aggrieved by the cancellation of his GST registration by the GST State department filed the writ petition seeking reliefs. The petitioner sought to issue suitable writ, order or direction in the nature of certiorari...
In a recent ruling, the Single bench of Justice Manoj Kumar Tiwari directed the petitioner to pay the outstanding dues of the Goods and Services Tax (GST).
The petitioner,aggrieved by the cancellation of his GST registration by the GST State department filed the writ petition seeking reliefs. The petitioner sought to issue suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order as the petitioner is ready to pay all the dues.
The bench observed that the cause of the cancellation of the GST registration was not clearly mentioned in the cancellation order. Thus the state counsel was asked to submit the instructions on the same.
Additionally, in accordance with the instruction, the state counsel testified in court that the petitioner's GST registration had been revoked because he had failed to file returns for GST for a period of six months.
The High Court stated that the petitioner shall be at liberty to move an application for revocation of cancellation order under Section 30 of Central Goods and Services Tax Act within two weeks.
The revocation of cancellation was mentioned in the Section 30 of the Central Goods and Services Tax Act. The provision stipulates that any registered person whose registration is revoked by the proper officer, at his or her own initiative may apply to the officer for the revocation of the registration cancellation within 30 days of the date the cancellation order was served, provided that sufficient cause be shown.
Additionally, it has been ordered that, if the petitioner submits the application within the allotted period, the competent authority must take the petitioner's application into account and issue a legal order within four weeks.
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan Premium. Follow us on Telegram for quick updates.
