2024 (10) TMI 1028 - HC - GST

Cancellation of petitioner's GST registration - non-filing of the GST return for a continuous period of six months - petitioner contends that now the petitioner is ready to make the payment towards GST return for a period of six months as well as the penalty, if any, imposed by the respondent-department - HELD THAT - The matter is covered by the order passed in SUNIL SAH VERSUS UNION OF INDIA 2024 (9) TMI 904 - UTTARAKHAND HIGH COURT , the present writ petition is also decided in terms of the said order. The petitioner shall be at liberty to move an application for revocation or cancellation of the order under Section 30 (2) of the CGST Act, 2017, within two weeks. With this application, the petitioner shall also furnish all the GST returns, which he fails to submit and he will also deposit the outstanding tax and dues of the goods and service tax with his application. If he makes such an application within stipulated period, the Competent Authority shall consider petitioner s application and pass appropriate order as per law, within four weeks thereafter. Petition is disposed off.

Summary

The High Court of Uttarakhand allowed the petitioner, a proprietorship firm named M/s Corbett Yatra Tour & Travels, to apply for revocation of the cancellation of its GST registration. The petitioner must pay all outstanding taxes, interest, and penalties within two weeks and submit all pending GST returns. If the petitioner complies within the specified period, the Competent Authority will consider the application and make a decision within four weeks. The writ petition was disposed of accordingly.