M/S Pooja Saree House vs. Commissioner Of The SGST
Held
The Court held that the writ petition could be disposed of in terms of a previous judgment dated 17.03.2025 in Writ Petition (M/B) No.71 of 2025, which in turn followed an order in Writ Petition (S/B) No.39 of 2025. The operative part of the earlier order (Writ Petition (S/B) No.39 of 2025, para 8) permitted the petitioner to move an application for revocation of the cancellation order. If the petitioner made such an application within two weeks and furnished all pending returns, along with unpaid tax, interest, and penalty, the Competent Authority was directed to consider the prayer for revocation as per law within four weeks of receiving the application. The present writ petition was disposed of on these terms.
Facts
The petitioner, M/s Pooja Saree House, filed a writ petition challenging the cancellation of its GST registration by the Assistant Commissioner, Haridwar-Sector 3, vide an order dated 12.03.2024. The cancellation was based on the petitioner's failure to furnish GST returns for the prescribed period. The petitioner relied on a previous judgment where a similar petitioner was allowed to apply for revocation of cancellation. The revenue had no objection to a similar order being passed. The present writ petition was disposed of in terms of a prior judgment of the same High Court.
Key Issues
1. Whether the petitioner, M/s Pooja Saree House, should be permitted to move an application for revocation of the cancellation of its GST registration, considering its failure to furnish GST returns for the prescribed period. The petitioner argued that a similar order was passed in a previous writ petition (Writ Petition (M/S) No. 3283 of 2024), allowing the petitioner to apply for revocation and directing the Competent Authority to consider it. The petitioner sought a similar relief. The respondents (Commissioner of SGST and Others) submitted, through their learned Brief Holder, that 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
Cause title — parties, addresses and appearances
JUDGMENT: (per Sri G. NARENDAR, C.J.)
Learned counsel for the parties submit that the instant writ petition could be disposed of in terms of the judgment dated 17.03.2025, rendered in Writ Petition (M/B) No.71 of 2025, which came to be passed following the order in Writ Petition (S/B) No.39 of 2025, which reads as under:-
“Heard the learned counsel for the petitioner and learned Brief Holder for the State.
2) The facts are not in dispute. Both the counsels are at ad idem regarding the facts. Both the counsels submit that in similar facts
The judgment continues below.
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