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Wahid Hussain Contractor V. Commissioner SGST

Case Title

Wahid Hussain Contractor vs Commissioner, State Goods and Services Tax

Court

Uttarakhand High Court

Honorable Judges

Justice Alok Kumar Verma

Citation

2023 (11) GSTPanacea 228 HC Uttarakhand

Writ Petition (MIS) No. 3082 Of 2023

Judgment Date

 03-November-2023

The petitioner seeks relief through three main avenues:

(i) The first plea is for the issuance of a writ, order, or direction akin to certiorari, aimed at reviewing the case’s record and nullifying the cancellation of the GST Registration order dated 18.12.2021 (as documented in Annexure No. 3 to the Writ Petition). The petitioner asserts their readiness to settle any outstanding tax liabilities, including interest and late fees, if applicable.

(ii) The second plea requests the issuance of a writ, order, or direction resembling mandamus. This is to enable the petitioner to submit an application under Section 30 of the UK GST/CGST Act 2017, seeking the reinstatement of their canceled GSTIN (05JSPH5470N2ZL). Additionally, the petitioner urges the court to direct Respondent No. 2 to duly consider their application in compliance with the law.

(iii) The final plea is for any other appropriate writ, order, or direction that the Hon’ble Court deems suitable under the prevailing circumstances of the case.

In essence, the petitioner seeks judicial intervention to reverse the cancellation of their GST registration, expressing their willingness to fulfill any outstanding tax obligations. They further request the opportunity to formally apply for the revocation of the cancellation and ask for fair consideration of their case by the concerned authorities.

The proceedings revolved around Writ Petition No. 3082 of 2023, with Mr. Shariq Khurshid representing the petitioner and Mr. Tarun Lakhera representing the respondents. Mr. Khurshid, representing the petitioner, asserted that the petitioner was prepared to settle all outstanding dues and highlighted that the current matter fell within the scope of previous orders in Writ Petition No. 75 of 2023 (M/S) and Writ Petition No. 501 of 2023 (M/S). He urged the court to adjudicate the present petition in line with those precedents. Additionally, Mr. Khurshid conveyed the petitioner’s intention to submit a representation to the Competent Authority within two weeks.

The respondents did not contest the petitioner’s request, and Mr. Lakhera, representing them, sought a four-week period to review the petitioner’s representation.

Subsequently, with the mutual agreement of both parties, the court decided to address Writ Petition No. 3082 of 2023. The court issued a directive stipulating that if the petitioner submitted a representation for the revocation of the cancellation order, pursuant to Section 30 of the Central Goods and Services Tax Act, 2017, along with all GST returns and any outstanding taxes or dues within two weeks from the date of the hearing, the Competent Authority would be obliged to consider the petitioner’s representation. The Competent Authority was directed to render an appropriate decision within four weeks thereafter.

It was emphasized that the court did not express any opinion on the merits of the case.

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For Reference Visit:
Uttarakhand High Court

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