Usha Arya vs. Superintendent CGST
Held
The Court disposed of the writ petition by permitting the petitioner to move an application for revocation of the cancellation order. The Court directed that if the petitioner files such an application within two weeks from the date of the order, and simultaneously furnishes all pending returns and deposits the unpaid tax along with applicable interest and penalty, the Competent Authority shall consider the petitioner's prayer for revocation in accordance with the law. This consideration by the Competent Authority is to be completed within four weeks from the date of receipt of the revocation application. The Court did not expressly leave any issue undecided, as the matter was resolved by consent and a procedural direction.
Facts
The petitioner, Usha Arya, a taxable person registered under the GST Act, 2017, had her GST registration cancelled by the Superintendent, Central Goods and Services Tax, Range-I, Haldwani, Uttarakhand, via an order dated 23.03.2025. The cancellation was based on the petitioner's failure to furnish GST returns for the prescribed period, as indicated in a show-cause notice issued on 12.02.2025. The petitioner filed a writ petition challenging this cancellation order. The petitioner's counsel referred to a previous judgment where a similar petitioner was allowed to apply for revocation of cancellation, with the authority directed to consider the application within four weeks.
Key Issues
1. Whether the petitioner should be permitted to file an application for revocation of the GST registration cancellation order, given her failure to furnish returns, and if so, under what conditions? The petitioner argued that a similar order was passed in a previous case, allowing the petitioner to apply for revocation of cancellation and directing the Competent Authority to consider it. The petitioner sought a similar relief in the present case. The respondent (Superintendent CGST) stated they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.
Sections Cited
GST Act, 2017
AI-generated summary — verify with the full judgment below
SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures
2026:UHC:3105-DB COURT’S OR JUDGES’S ORDERS
2026 Hon’ble Manoj Kumar Gupta, C.J. Hon’ble Subhash Upadhyay, J.
Mr. Pankaj Tiwari, learned counsel for the petitioner through video conferencing.
Ms. Riddhi Joshi, learned counsel holding brief of Mr. Shobhit Saharia, learned counsel for the respondent.
Petitioner is a taxable person, registered under GST Act, 2017. Her GST registration has been cancelled by the Superintendent, Central Goods and Services Tax, Range-I, Haldwani, Uttarakhand vide order dated 23.03.2025. Challenging the cancellation order, petitioner has filed this Writ Petition.
The show-cause notice issued to the petitioner on 12.02.2025 reveals that cancellation has been ordered on account of petitioner’s failure to furnish GST returns for prescribed period.
Learned counsel for the petitioner relied upon a judgment rendered by learned Single Judge in Writ P
The judgment continues below.
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