2025 (1) TMI 1017 - HC - GST

Violation of principles of natural justice - cancellation of registration of the petitioner by a non-speaking and vague order - now the petitioner is ready to make the payment towards GST return as well as the penalty and interest - HELD THAT - In view of the consensus between the parties the matter is covered by the order in KIRAN ENTERPRISES GSTIN VERSUS COMMISSIONER STATE GOODS ANOTHER 2024 (10) TMI 1306 - 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. Petition disposed off.

Summary

In the case before the Uttarakhand High Court, presided over by Hon'ble Pankaj Purohit, J., the petitioner, a proprietorship firm named Shailendra Singh Bohra, sought relief following the cancellation of its GST registration by the respondent for non-filing of GST returns. The order of cancellation, dated 18.08.2023, was described as "non-speaking and vague."

The petitioner expressed readiness to pay the outstanding GST returns, including any penalties and interest. The relief sought included a writ of certiorari to quash the cancellation order and a writ of mandamus to allow the petitioner to apply for revocation of the cancellation under Section 30 of the CGST Act, 2017.

The petitioner referenced a similar case, WPMS No.2650 of 2024, which had been resolved favorably. The State Counsel did not oppose this reference. Consequently, the court decided the present writ petition in line with the previous order, allowing the petitioner to apply for revocation of the cancellation within two weeks, provided all outstanding GST returns are filed and dues are paid.

The Competent Authority is directed to consider the application and pass an appropriate order within four weeks of submission. The writ petition and any pending applications were disposed of accordingly.