2025 (3) TMI 241 - HC - GST

Cancellation of GST registration of the petitioner - non filing of the GST return for a continuous period of six months - 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 - 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

The High Court of Uttarakhand heard a case where a proprietorship firm, 'M/s Devendra Singh Adhikari,' had its GST registration cancelled for non-filing of returns. The petitioner sought relief through a writ petition to quash the cancellation order and apply for revocation. The court, noting a previous decision on a similar matter, allowed the petitioner to apply for revocation within two weeks by submitting outstanding returns and dues. If done, the Competent Authority would review and decide on the application within four weeks. The writ petition was thus disposed of, along with any pending applications.