Non-Filing of GST Returns Due to Miscommunication with Tax Consultant: Uttarakhand HC allow Petitioner to file GST Registration Cancellation Revocation Application

Due to a communication gap with the tax consultant, engaged by the petitioner, GST returns could not be filed on time

The High Court of Uttarakhand has allowed an assessee to file a Goods and Services Tax registration cancellation revocation application to restore his cancelled registration for non-filing of returns. The cancellation arose as a result of a communication gap between the petitioner and his tax consultant, resulting in the failure to file Goods and Services Tax ( GST ) Returns of the petitioner for a consecutive period of six months. The petitioner, Mr. Pankaj Tiwari, challenged the December 7th, 2022 order by the tax department at the Uttarakhand High Court. Justice Manoj Kumar Tiwari, presiding over the case, noted the petitioner’s explanation regarding the miscommunication with his consultant that led to the missed filings. Mohit Maulekhi, State Counsel, on instructions submitted that the controversy involved in this case is similar, therefore, the instant writ petition can be decided in terms of the judgement rendered in WPMS No. 424 of 2024. In view of consensus between the parties that matter is covered by the order passed in the above stated case, the present writ petition was also decided in terms of the said order. THe petitioner can now apply for the revocation of the cancellation order within two weeks under Section 30 of the Central Goods and Services Tax Act. The application must include all the unfiled GST returns and any outstanding tax dues. If the application is submitted within the timeframe, the concerned authority will review it and deliver a final verdict within four weeks. Read Also: Denial of ITC on Retrospective Cancellation of GST Registration: Delhi HC restricts Operation of Cancellation Order Thus, the single bench of the Uttarakhand High Court disposed of the writ petition in the above terms.

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