2025 (1) TMI 1360 - HC - GST

Cancellation of registration of the petitioner - non filing of the GST return for a continuous period of six months - HELD THAT - An identical controversy has been decided by this Court in SUNIL SAH VERSUS UNION OF INDIA 2024 (9) TMI 904 - UTTARAKHAND HIGH COURT where it was held that the present writ petition is also decided in terms of the said order. The matter is covered by the said order 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. The writ petition is disposed of.

Summary

**Summary of Judgment:****Court:** Uttarakhand High Court **Judge:** Hon'ble Mr. Pankaj Purohit, J. **Parties:** - **Petitioner:** M/s Durga Gift and Crockery Centre, represented by Rohit Arora, learned counsel - **Respondent:** Represented by Mohit Maulekhi, learned Brief Holder **Reliefs Sought by Petitioner:** The petitioner sought the following reliefs through a writ petition: a. A writ of certiorari to quash the Order for Cancellation of Registration (Reference No. ZA0512220150146) dated 20/12/2022. b. A writ of certiorari to quash the Show Cause Notice for Cancellation of Registration (Reference No. ZA051222006324A) dated 09/12/2022. c. A writ of mandamus directing the respondent to revive the GST registration. d. Any other writ, order, or consequential relief deemed appropriate by the court.**Background:** - The petitioner, a proprietorship firm registered under the Central Goods and Service Tax Act, 2017, had its GST registration cancelled for non-filing of returns for six months.**Petitioner's Argument:** - The petitioner is now prepared to file the pending GST returns and pay any applicable penalties and interest.- The petitioner referenced a similar case (WPMS No.2285 of 2024) that had been resolved by the court.**Court's Decision:** - The court acknowledged the consensus between the parties that the matter is covered by the order in WPMS No.2285 of 2024.- The petitioner may apply for revocation of the cancellation order under Section 30(2) of the CGST Act, 2017, within two weeks.- The petitioner must submit all pending GST returns and pay outstanding dues, including tax, interest, and penalties, with the application.- The Competent Authority is directed to consider the application and issue an appropriate order within four weeks.**Disposition:** - The writ petition and any pending applications are disposed of accordingly.