Anwar Husain vs Union Of India & Others

Pankaj Purohit, J

Heard learned counsel for the parties.

Petitioner is a proprietorship firm who runs a business under the name and style ‘Azazi Fabrication’ situated in Haldwani. Petitioner deals with fabrication work. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”).

The registration of the petitioner has been cancelled by respondent no.3 vide order dated 16.03.2023 for non filing of the GST return for a continuous period of six months.

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

Petitioner has sought the following reliefs:-

“i. Issue a writ, order or direction in the nature of certiorari of quashing order dated 16.03.2023 passed by respondent no.3 (Annexure no.3) to this writ petition and revoke the registration of petitioner.

ii. Issue a writ, order or direction in the nature of mandamus directing respondents provide stipulated to pay GST returns to respondents as petitioner is ready to pay all due payments with interest and penalties.”

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

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

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 terms 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.

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. If 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.

Accordingly, the writ petition stands disposed of.

Pending application, if any, stands disposed of.