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2025 (1) TMI 467 - HC - GSTCancellation of GST registration of petitioner - petitioner is ready to deposit all the outstanding dues of tax including interest and penalty - HELD THAT - The present writ petition is disposed of with a direction that if the petitioner deposits outstanding dues of tax including interest and penalty, if any, and submits his application for reversal of the cancellation of GST registration within one week from today, the competent authority shall consider the application of the petitioner and pass an appropriate order as per law within a period of one week from the date of production of the certified copy of this order along with the application.
In the case before the Uttarakhand High Court, the petitioner filed a writ petition under Article 226 of the Constitution of India, seeking relief against the cancellation of their GST registration. The petitioner requested the court to issue a writ of certiorari to quash the cancellation order dated 30/09/2023, and a writ of mandamus to allow them to apply for revocation of the cancellation under Section 30 of the UKGST/CGST Act 2017. The petitioner expressed readiness to pay all outstanding taxes, interest, and penalties.
During the proceedings, the petitioner, represented by Mr. Tarun Pande, committed to submitting an application to the competent authority within a week. The respondent, represented by Mr. Mohit Maulekhi, agreed to decide on the application within one week of its submission. The court, presided over by Justice Alok Kumar Verma, disposed of the writ petition by directing that if the petitioner deposits the outstanding dues and submits the application for revocation within the specified timeframe, the competent authority must consider the application and issue an appropriate order within a week of receiving the certified order copy.
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