2024 (10) TMI 1386 - HC - GST

Cancellation of registration of the petitioner - non filing of the GST return for a continuous period of six months - HELD THAT - The matter is covered by the order passed in KIRAN ENTERPRISES GSTIN VERSUS COMMISSIONER, STATE GOODS ANOTHER 2024 (10) TMI 1306 - 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. With this application, the petitioner shall also furnish all the GST returns, which he fails to submit and he will also deposit the outstanding dues of tax, interest and penalty of the goods and service tax with his application. If he makes such an application within stipulated period, the Competent Authority shall consider petitioner s application and pass appropriate order as per law, within four weeks thereafter. Petition disposed off.

Summary

The High Court of Uttarakhand heard a case where a proprietorship firm, Meharvan Singh Contractor, had its GST registration cancelled for non-filing of returns. The petitioner is now willing to pay the outstanding dues and penalties. The court allowed the petitioner to apply for revocation of the cancellation within two weeks by submitting all pending returns and dues. The Competent Authority must then consider the application and pass an appropriate order within four weeks. The writ petition was disposed of accordingly.