2024 (4) TMI 1237 - HC - GST

GST Registration Revocation Granted: Communication Breakdown with Tax Consultant Leads to Procedural Remedy for Taxpayer

SHIVAM BISHT Versus ASSISTANT COMMISSIONER SECTOR 4 HALDWANI, COMMISSIONER STATE GOODS AND SERVICE TAX COMMISSIONERATE DEHRADUN UTTARAKHAND

HC allowed GST registration revocation after finding communication gap with tax consultant justified. Petitioner granted two weeks to apply for revocation ... Cancellation of GST registration of the petitioner - non-filing of GST return for six consecutive months - HELD THAT:- In view of consensus between the parties that matter is covered by the order passed in SALMAN QURESHI GSTIN VERSUS COMMISSIONER CENTRAL GOODS AND SERVICE TAX COMMISSIONERATE DEHRADUN, AND OTHER [2023 (3) TMI 1563 - UTTARAKHAND HIGH COURT], present writ petition is also decided in terms of the said order. Petitioner shall be at liberty to move an application for revocation of cancellation order under Section 30 of Central GST Act within two weeks. With his application, petitioner shall also furnish all the GST returns which he failed to submit and he will also deposit the outstanding dues of Goods and Service Tax with his application. Petition disposed off. The High Court of Uttarakhand ruled on a case where the petitioner's GST registration was canceled due to non-filing of returns. The petitioner explained the delay was due to a communication gap with their tax consultant. The court noted a previous decision on a similar issue and decided in favor of the petitioner, allowing them to apply for revocation of the cancellation order within two weeks. The petitioner must submit outstanding returns and pay dues for consideration by the competent authority within four weeks.