VETERAN SECURITY SERVICES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. N. Hawelia, learned counsel for the petitioner. Also heard Mr. S C Keyal, learned Standing Counsel for all the respondents.

(2.) The petitioner M/S Veteran Security Services is a partnership firm engaged in the business of providing security services. The petitioner is registered under the Goods and Services Act, 2017 bearing GSTIN No. 18AAGFV1352A2ZI. Under the law the petitioner firm is required to file monthly return under the GST as per the Form GSTR-1. A stand is taken that the petitioner was providing security services to the outlets of the AIRCEL under a contract agreement but as because AIRCEL itself were out of business, a huge amount of payment is due to the petitioner and because of such loss in business, the petitioner could not pay the required GST dues to the department on time.

(3.) In the process there is a default amounting to Rs.2,58,30,801.00 for the period of March, 2018 upto November, 2020 along with applicable interest payable under Sec. 50(1) and penalty under Sec. 125 of the CGST Act, 2017. As the required tax amount had not been paid, the order of cancellation of registration dtd. 19/1/2021 was issued by the Superintendent, Guwahati-C-5 as per the provisions of Sec. 29 of the CGST Act, 2017. Being aggrieved by the order of cancellation of registration, the petitioner submitted an application for revocation of cancellation but the same was also rejected by the order dtd. 18/5/2021. Being aggrieved, this writ petition is instituted.