WPMS/344/2023 of SURENDRA SINGH RAWAT GSTIN Vs COMMISSIONER CENTRAL GOODS AND SERVICE TAX COMMISSIONERATE DEHRADUN

Court: Uttarakhand High Court
Decision date: 2023-11-09
Case number: 345 of 2023

Parties

WPMS/344/2023 of SURENDRA SINGH RAWAT GSTIN (PETITIONER)
COMMISSIONER CENTRAL GOODS AND SERVICE TAX COMMISSIONERATE DEHRADUN (RESPONDENT)

Statutes cited (1)

indian penal code (1860)

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|**SL.** **No**|**Date**|**Office Notes,** **reports, orders or** **proceedings or** **directions and** **Registrar’s order** **with Signatures**|**COURT’S OR JUDGES’S ORDERS**|
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||||WPMS No. 345 of 2023 **Hon’ble Manoj Kumar Tiwari, J.** Mr. Ashish Agarwal and Mr. Tarun Pande, learned counsel for the petitioner. Mr. Shobhit Saharia, learned counsel for the respondents. Petitioner runs Restaurant, which was registered under the provisions of Central GST Act, 2017. His registration has been cancelled vide order dated 16.08.2022 for his failure to furnish returns for a continuous period of six months. In para 6 of the writ petition, it is contended that the Accountant appointed by petitioner to look after GST related work did not inform the petitioner about his liability to file returns which led to default on the part of petitioner in submission of GST returns. It is further contended by learned counsel for petitioner that Coordinate Bench of this Court has decided similar controversy in Writ Petition M/S No. 3187 of 2022. Learned counsel for the petitioner submits that the present writ petition may also be decided in terms of the judgment rendered in said writ petition. Mr. Shobhit Saharia, learned counsel appearing for the respondents does not dispute the said submission made by petitioner’s counsel. Accordingly, present writ petition is disposed of with liberty to petitioner to move an application for revocation of the cancellation order under Section 30 of CGST Act read with under Section 23 of the CGST Rules, within two weeks from today. He shall comply with all conditions of Section 30 of CGST Act,and submit all the|

||||returns, which could not be submitted earlier and he will also deposit all pending dues. If such application is filed by petitioner within stipulated period, his application for revocation shall be considered by the Competent Authority within next two weeks. **(Manoj K.Tiwari, J.) ** 02.03.2023 Kaushal|
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