2024 (10) TMI 1026 - HC - GST

Cancellation of petitioner's GST registration - failure to conduct business from the declared place - HELD THAT - In view of the consensus arrived at between both the parties that the matter is covered by the order passed by this Court in M/S KALYAN SINGH VERSUS VERSUS COMMISSIONER STATE GOODS AND SERVICES TAX COMMISSIONERATE AND ANOTHER. 2024 (8) TMI 1463 - UTTARAKHAND HIGH COURT , present writ petition is also decided in terms of that order. Petitioner shall be at liberty to move an application, under Section 30 of the Central GST Act, for revocation of cancellation of his GST registration within three weeks. The petitioner is directed to furnish all the GST returns which he failed to submit and will also deposit the outstanding tax and dues of Goods and Service Act with his application. If such application is made by the petitioner within three weeks from today, the said application of the petitioner shall be considered by the Competent Authority which shall pass an appropriate order thereon as per law, with in four weeks thereafter. The writ petition is disposed of.

Summary

The High Court of Uttarakhand heard a case where a petitioner's GST registration was cancelled for not conducting business from the declared place. The petitioner challenged the cancellation and requested revival of the registration. The court decided in favor of the petitioner, allowing them to apply for revocation of the cancellation within three weeks by submitting outstanding returns and dues. The Competent Authority will then consider the application and pass an appropriate order within four weeks. The writ petition was disposed of accordingly.