M/S CITI SALES CORPO... v. COMMERCIAL TAX OFFIC...

Manoj Kumar Tiwari, J.:— Petitioner is engaged in the business of construction work for which purpose he was registered under the Central Goods and Services Act, 2017 (CGST Act). His registration has been cancelled by order dated 25.08.2022 for non-submission of GST returns for six consecutive months.

2. The reliefs sought in the writ petition are as follows:—

(i) a writ order or direction in the nature of certiorari to quash the order dated 25.08.2022 passed by respondent no. 1 whereby the respondent no. 1 without considering the anxiety of the petitioner illegally cancelled the Goods and Service Tax Identification Number (GSTIN) as issued by Commercial Tax Department and order dated 1.07.2017 whereby the respondent no. 2/appellate authority also dismissed the Appeal filed by the petitioner.

(ii) issue a writ order or direction in the nature of mandamus directing the respondents to revoke the GSTIN as issued by the respondents authority being GST Number 05AHDPA3064CIZ6 which is cancelled by the respondents due to non-payment of GST returns for the period of more than six months i.e. December 2021-2022 to August 2022-2023.

3. Learned counsel for petitioners submits that identical controversy has been decided by Coordinate Bench of this Court in WPMS No. 75 of 2023 and many other similar writ petitions.

4. This submission is not disputed by Mr. Tarun Lakhera, learned Brief Holder for the State.

5. In view of consensus between the parties that matter is covered by the order passed in Writ Petition No. 75 of 2023 (M/S), 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.

6. With his application, petitioner shall also furnish all the GST returns which he failed to submit and he will also deposit the outstanding tax and dues of Goods and Service Tax with his application. If he makes the application within stipulated time, the Competent Authority shall consider petitioner's application and pass appropriate order as per law, within four weeks thereafter.