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2024 (12) TMI 1514 - HC - GSTCancellation of registration of the petitioner - non filing of the GST return for a continuous period of six months - petitioner contends that now the petitioner is ready to make the payment towards GST return for a period of six months as well as the penalty and interest, if any, im posed by the respondent-department - HELD THAT - An identical controversy has been decided by this Court in SUNIL SAH VERSUS UNION OF INDIA 2024 (9) TMI 904 - UTTARAKHAND HIGH COURT where it was held that ' 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.' In view of the consensus between the parties, the matter is covered by the order in SUNIL SAH, 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.
In the case before the Uttarakhand High Court, presided over by Hon'ble Mr. Pankaj Purohit, J., the petitioner, a proprietorship firm named 'Deltaadefence Academy (OPC) Private Limited', sought relief against the cancellation of its GST registration. The registration was cancelled by the respondent for non-filing of GST returns for six consecutive months. The petitioner expressed readiness to pay the outstanding GST returns, penalty, and interest. The court noted that a similar issue had been resolved in WPMS No.2285 of 2024 and, based on the consensus between the parties, decided the present writ petition in line with that order. The petitioner was granted the liberty to apply for revocation of the cancellation under Section 30(2) of the CGST Act, 2017, within two weeks, accompanied by the submission of all pending GST returns and payment of dues. The Competent Authority is directed to consider and decide on the application within four weeks of submission. The writ petition and any pending applications were thereby disposed of.
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