M/S Indra Pal Singh Contractor Thru. Its Prop. Indra Pal Singh v. State of U.P. Thru. Chief Commissioner,State Goods and Service Tax,Lko. and 2 Others
Indirect Tax – GST – Cancellation of registration for non-submission of returns
Case brief
What is this about?
WRIT TAX No. 69 of 2024, Allahabad High Court, Lucknow Bench, Court No. 19, decided 04.04.2024 by Subhash Vidyarthi, J. Keywords: GST registration cancellation; non-submission of returns for six months; glitches in GSTN portal of State Tax Department; returns subsequently submitted; Article 226 writ petition; State of U.P.; Assistant Commissioner State Tax Sector-I Sultanpur order dated 17.12.2020; Additional Commissioner Grade-II Ayodhya order dated 16.03.2024; both orders set aside; petitioner to apply afresh for suitable orders in accordance with law. Neutral citation 2024:AHC-LKO:27604. No monetary quantum; no precedents cited.
What did the court decide?
Writ petition allowed; both impugned orders dated 17.12.2020 (Assistant Commissioner, State Tax, Sector-I, Sultanpur) and 16.03.2024 (Additional Commissioner, Grade-II, Ayodhya, Sector-3, Ayodhya) set aside; petitioner may apply to the Assistant Commissioner, State Tax, Sector-I, Sultanpur with a copy of this order for suitable orders in accordance with law, taking into consideration that the returns have been submitted.