Triptveer Singh vs Assistant Commissioner State Goods And Service Tax

Heard learned counsel for the parties.

Petitioner is engaged in providing transportation services. He had GST registration with the respondent-department under Central Goods and Services Tax (CGST) Act 2017. The GST registration of the petitioner was cancelled by the respondent, herein, vide impugned order dated 02.08.2023 for the reason of not conducting business from the declared place.

By means of this writ petition, petitioner has challenged the said cancellation order dated 02.08.2023 (Annexure No.1 to the writ petition) and prayed for a direction to respondents to revive the GST registration of petitioner so that the petitioner may continue his business activities.

Learned counsel for the petitioner submits that the identical controversy has been decided by this very Court, yesterday only, in WPMS No.2317 of 2024.

The said submission made by learned counsel for the petitioner is not disputed by learned State Counsel.

In view of the consensus arrived at between both the parties that the matter is covered by the order passed by this Court in WPMS No.2317 of 2024, present writ petition is also decided in terms of that order. Petitioner shall be at liberty to move an application, under Section 30 of the Central GST Act, for revocation of cancellation of his GST registration within three weeks. The petitioner is directed to furnish all the GST returns which he failed to submit and will also deposit the outstanding tax and dues of Goods and Service Act with his application. If such application is made by the petitioner within three weeks from today, the said application of the petitioner shall be considered by the Competent Authority which shall pass an appropriate order thereon as per law, within four weeks thereafter.

In view of the above, writ petition is disposed of.