Mohan Bahuguna vs Assistant Commissioner

Pankaj Purohit, J

Heard learned counsel for the parties.

Petitioner is a proprietor of Bahuguna Photo Studio and Gift Center having principal place of business at Bhimtal. Petitioner deals as a service provider. 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 the respondent vide order dated 07.08.2023 for non filing of the GST return for a considerable period.

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.

Petitioner has sought to issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 07.08.2023 Ref. No.ZA050823005691R issued by the respondent as petitioner is ready to pay all the balance tax, interest on it and late fee if any.

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 petitioner has not been opposed by learned counsel for the respondent.

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 and interest 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.