Babu Bhola Enterprises, Through Its Proprietor Mr. Ajay Pandey vs. The Additional Commissioner Central Goods And Services Tax And Central Excise (Appeal)

Held

The Court granted the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to file an application under Section 30 of the CGST Act for revocation of the cancellation of their GST registration. The Court further directed that if such an application is made, along with an application for condonation of delay, it would be decided in accordance with the law and on its own merits. Crucially, the decision on the revocation application should not be influenced by the previous order dated 13.02.2026, which had dismissed the petitioner's appeal due to the bar of limitation. The Court explicitly left open all contentions of all parties regarding the merits of the revocation application. The petition was disposed of as withdrawn.

Facts

The petitioner, Babu Bhola Enterprises, filed a writ petition before the Jharkhand High Court challenging an order dated 13.02.2026. This order, passed by the Additional Commissioner, Central Goods and Services Tax and Central Excise (Appeal), had not entertained the petitioner's appeal against the cancellation of its GST registration due to the bar of limitation. The petitioner sought to withdraw the writ petition with liberty to file an application under Section 30 of the CGST Act for revocation of the cancellation of its GST registration. The petitioner intended to rely on a previous High Court decision to argue for condonation of delay in filing the revocation application.

Key Issues

1. Whether the petitioner can be granted liberty to withdraw the writ petition to pursue an alternative remedy of filing an application for revocation of GST registration cancellation under Section 30 of the CGST Act, despite the appeal against the cancellation order being dismissed on grounds of limitation. Petitioner's contention: The petitioner, through its counsel, sought leave to withdraw the petition. They intended to file an application under Section 30 of the CGST Act for revocation of the cancellation of their GST registration. They stated they would rely on the decision in Abdul Satar versus The Principal Commissioner, Central Goods and Service Tax & CX and others (W.P(T) No. 827 of 2024, decided on 06.03.2024) to support their argument that an application for revocation can be considered beyond the prescribed limitation period if sufficient cause is shown. Revenue's contention: No specific contention was recorded for the respondents as the matter was disposed of based on the petitioner's request for withdrawal.