Kamal Kumar Agarwal vs. The Superintendent, Gangtok Zone I, Gangtok CGST And Cx Division And Ors.
Held
The Court found no impediment to revoking the cancellation if the petitioner has submitted all defaulted returns. It directed the petitioner to file a revocation application, after which the respondent must inform of any further statutory compliance and, upon fulfillment, consider the revocation favorably within specified timelines.
Facts
The petitioner's GST registration was cancelled on 03.01.2023 due to failure to furnish returns for a continuous period of six months, following a show cause notice and non-appearance for a personal hearing. The petitioner subsequently submitted all pending returns and sought revocation of the cancellation.
Key Issues
Whether a GST registration cancelled for non-filing of returns can be revoked if the petitioner subsequently files all defaulted returns and complies with other statutory requirements.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
CNR No. SKHC01-000003-2025
THE HIGH COURT OF SIKKIM: GANGTOK (Civil Extraordinary Jurisdiction)
--------------------------------------------------------------------------------------- SINGLE BENCH : THE HON’BLE MR. JUSTICE A. MUHAMED MUSTAQUE, CHIEF JUSTICE ---------------------------------------------------------------------------------------
WP(C) No.01 of 2025
Shri Kamal Kumar Agarwal,
S/o Bajrang Lall Agarwal,
Permanent resident of Matigara,
Gaucharan, Siliguri, West Bengal,
Sole Proprietor of M/s Status Bath & Kitchen,
Office at 01, Opposite Nar Bahadur Bhandari Government College,
Tadong, Gangtok, Sikkim.
... Petitioner
versus
The Superintendent,
Gangtok Zone-I, Gangtok CGST & CX Division,
Indira Bypass, Sichey, Near District Court,
Gangtok, Gangtok Zone-I, Sikkim.
Assistant Commissioner, GST,
Gangtok CGST & CX Division,
Indira Bypass, Sichey,
Near District Court, Gangtok, Sikkim.
Union of India,
Through the Secretary, Department of Revenue,
Ministry of Finance,
North Block, New Delhi.
... Respondents
Application under Article
The judgment continues below.
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