2025 (2) TMI 338 - HC - GST

Cancellation of GST registration of the petitioner - non filing of the GST return for a continuous period of six months - HELD THAT - In view of the consensus between the parties 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. Petition disposed off.

Summary

In the judgment from the Uttarakhand High Court, presided over by Hon'ble Pankaj Purohit, J., the petitioner, a proprietorship firm named 'M/s Shanti Devi Manral', challenged the cancellation of its GST registration by respondent no.2 due to non-filing of GST returns for six months. The petitioner expressed readiness to pay the overdue GST returns and any penalties.The petitioner sought relief through writs of certiorari to quash the cancellation order dated 17/01/2022 and the related appellate order. Additionally, the petitioner requested a writ of mandamus to allow representation against the cancellation of GSTIN 05ADWPB3932B2ZU.Counsel for the petitioner cited a similar case (WPMS No.2285 of 2024) previously decided by the court, which was not opposed by the respondents. The court decided the present petition in line with the aforementioned case, allowing the petitioner to apply for revocation of the cancellation under Section 30(2) of the CGST Act, 2017, within two weeks.The petitioner must submit all pending GST returns and pay any outstanding taxes and dues with the application. The Competent Authority is directed to consider the application and issue an appropriate order within four weeks. The writ petition and any pending applications were disposed of accordingly.