2025 (1) TMI 254 - HC - GST

Cancellation of 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 returns for a period of six months - HELD THAT - In view of the consensus between the parties, 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. Petition disposed off.

Summary

In the case before the Uttarakhand High Court, presided over by Hon'ble Pankaj Purohit, J., the petitioner, a proprietorship firm registered under the Central Goods and Service Tax Act, 2017 (CGST Act, 2017), challenged the cancellation of its GST registration by respondent no. 2 due to non-filing of GST returns for six consecutive months. The petitioner expressed readiness to pay the outstanding GST returns, along with any applicable penalties and interest.

The petitioner sought relief through a writ of certiorari to quash the cancellation order dated 23.06.2023 and a writ of mandamus to allow representation and consideration of their application by respondent no. 2. The petitioner cited a similar case, WPMS No.2650 of 2024, which had been resolved favorably.

The court acknowledged the consensus between the parties and decided the present writ petition in line with the order in WPMS No.2650 of 2024. The petitioner was granted liberty to file an application for revocation of the cancellation under Section 30(2) of the CGST Act, 2017, within two weeks. The petitioner was required to submit all pending GST returns and pay outstanding dues, including tax, interest, and penalties, with the application. The Competent Authority was directed to consider the application and issue an appropriate order within four weeks. The writ petition and any pending applications were disposed of accordingly.