2025 (3) TMI 478 - HC - GST

Cancellation of GST Registration order - petitioner is ready to pay all the balance tax interest on it and late fee if any - HELD THAT - Admittedly the present matter is covered by the Order passed by the Co-ordinate Bench of this High Court in SHIVAM BISHT VERSUS ASSISTANT COMMISSIONER SECTOR 4 HALDWANI COMMISSIONER STATE GOODS AND SERVICE TAX COMMISSIONERATE DEHRADUN UTTARAKHAND 2024 (4) TMI 1237 - UTTARAKHAND HIGH COURT With the consent of learned counsel for both the parties the present writ petition is disposed of with a direction that in case the petitioner deposits entire outstanding dues of tax interest and penalty if any and submits his application along with a certified copy of this order within two weeks from today the Competent Authority shall consider and decide the said application as per law within a period of two weeks thereafter. Petition disposed off.

Summary

The High Court of Uttarakhand heard a writ petition under Article 226 of the Constitution of India regarding the cancellation of GST registration. The petitioner sought the quashing of the cancellation order and permission to file for revocation under the UK GST/CGST Act 2017. The petitioner agreed to pay all outstanding dues, which was not opposed by the respondent's counsel. The court disposed of the petition based on a previous order, directing the Competent Authority to consider the application if the dues are paid within two weeks. The court clarified that it did not express any opinion on the case's merit.