2024(11)LCX0437

Uttarakhand High Court

Saurabh Semwal

Versus

Assistant Commissioner

Writ Petition ( M/S) No. 3111 of 2024 decided on 13-11-2024

HIGH COURT OF UTTARAKHAND AT NAI

HIGH COURT OF UTTARAKHAND AT NAINITAL

Writ Petition ( M/S) No.3111 of 2024

Saurabh Semwal                         --Petitioner

Versus

Assistant Commissioner
& Another                             --Respondents

Presence:-

Mr. Pankaj Tiwari, learned counsel for the petitioner.
Mr. M.S. Bisht, learned Brief Holder for the State.

Hon'ble Pankaj Purohit, J.

1. Petitioner is a proprietorship firm who runs a business under the name and style of ‘Shri Saurabh Semwal. Petitioner deals with works contract. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”).

2. The registration of the petitioner has been cancelled by respondent no.1 vide order dated 12.09.2022 for non filing of the GST return.

3. Learned counsel for the petitioner contends that now the petitioner is ready to make the payment towards GST return as well as the penalty, if any, imposed by the respondent-department.

4. Petitioner has sought the following reliefs: -

“a. i. I ssue a writ, order or direction, in the nature of certiorari quashing the impugned order of rejection of application for filing Revocation application of cancellation of registration bearing Reference No.ZA0510220584109 and dated 31.10.2022 issued by respondent no.1; (annexure 1)

b. issue a writ, order or direction, in the nature of certiorari quashing the impugned show cause notice for application filed for revocation of cancellation of registration bearing Reference No.ZA051022008477Z and dated 13/ 10/ 2022 issued by the Respondent No.1; (Annexure 02)

c. issue a writ, order or direction, in the nature of certiorari quashing the impugned order for Cancellation of Registration bearing Reference No.ZA05092200867G dated 12/ 09/ 2022 issued by the Respondent No.1; (Annexure 03)

d. issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No.ZA050822008435S dated 10/ 08/ 2022 issued by the Respondent No.1; (Annexure 04)

e. issue a writ, order or direction, in the nature of mandam us directing the Respondent to revive the GST registration of the petitioner; f. issue any other writ, order or direction and/ or allow any other consequential relief as expedient in law, on the facts and circum stances of the case.”

5. Learned counsel for the petitioner submits that identical controversy has been decided by this Court in WPMS No.2285 of 2024.

6. The said submission of learned counsel for the petitioner has not been opposed by learned counsel for the respondents.

7. In view of the consensus between the parties, the matter is covered by the order passed in WPMS No.2285 of 2024, the present writ petition is also decided in term s of the said order. The petitioner shall be at liberty to move an application for revocation or cancellation of the order under Section 30(2) of the CGST Act, 2017, within two weeks.

8. With this application, the petitioner shall also furnish all the GST returns, which he fails to submit and he will also deposit the outstanding tax and dues of the goods and service tax with his application. I f he makes such an application within stipulated period, the Competent Authority shall consider petitioner’s application and pass appropriate order as per law, within four weeks thereafter.

9. Accordingly, the writ petition stands disposed of.

10. Pending application, if any, stands disposed of.

(Pankaj Purohit, J.)
13.11.2024