2025 (2) TMI 339 - 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

**Summary of Judgment:**In the case before the Uttarakhand High Court, the petitioner, a proprietorship firm named 'M/s Ramesh Chandra,' sought relief against the cancellation of its GST registration. The cancellation was executed by the respondent on October 14, 2022, due to the non-filing of GST returns for six consecutive months.The petitioner requested two main reliefs: 1. A writ of certiorari to quash the cancellation orders dated October 14, 2022, and December 1, 2022, as the petitioner was willing to pay all outstanding taxes, interest, and late fees.2. A writ of mandamus allowing the petitioner to apply for revocation of the GST cancellation under Section 30 of the CGST Act, 2017.The petitioner argued readiness to comply with tax obligations and cited a similar case (WPMS No.2285 of 2024) where the court had previously ruled favorably. The State Counsel did not oppose this submission.The court, acknowledging the consensus and precedent, allowed 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 outstanding taxes, interest, and penalties with this application. The Competent Authority is directed to consider the application and issue an appropriate order within four weeks.The writ petition was disposed of accordingly, along with any pending applications.