Quality Communication And General Order vs. Commissioner State Goods And Services Tax Commissionerate
Held
The Court held that the writ petition could be disposed of in terms of the judgment dated 24.02.2025, rendered in Writ Petition (M/B) No. 39 of 2025. Accordingly, the present writ petition was disposed of by permitting the petitioner to move an application for revocation of the cancellation order. The operative directions were that if the petitioner makes such an application within two weeks from the date of the order and also furnishes all pending returns and deposits unpaid tax along with interest and penalty, the Competent Authority shall consider the petitioner's prayer for revocation as per law within four weeks from the date of receipt of such application. The Court noted that the respondent had no objection to this arrangement. No issue was expressly left undecided.
Facts
The petitioner, Quality Communication and General Order, 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 sought a similar relief as granted in a previous case, Writ Petition (M/S) No. 3283 of 2024, where the petitioner was allowed to apply for revocation of cancellation. The respondent, Commissioner, State Goods and Services Tax, had no objection to this course of action. The High Court disposed of the present writ petition in terms of the relief granted in a prior judgment dated 24.02.2025 in Writ Petition (M/B) No. 39 of 2025.
Key Issues
1. Whether the petitioner should be permitted to file an application for revocation of the cancellation of its GST registration, considering the circumstances leading to the cancellation (failure to furnish returns). Petitioner's contention: The petitioner argued that a similar relief was granted in a previous writ petition (Writ Petition (M/S) No. 3283 of 2024), where the court permitted the petitioner to apply for revocation and directed the Competent Authority to consider it. The petitioner sought a similar order in the present case. Respondent's contention: The respondent (State) submitted that they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.
Sections Cited
None explicitly mentioned in the provided text, other than general reference to GST Act, 2017 and GST returns.
AI-generated summary — verify with the full judgment below
2025:UHC:11095-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE MR. G. NARENDAR AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY
11TH DECEMBER, 2025
WRIT PETITION (M/B) NO. 1039 OF 2025
Quality Communication and General Order ...Petitioner.
Versus
Commissioner, State Goods and Services Tax, Commissionerate, Dehradun and Another.
Respondents
Counsel for the petitioner : Mr. Tarun Pande, learned counsel. Counsel for the respondent : Ms. Puja Banga, learned Brief Holder for the State through V.C.
JUDGMENT :(per Mr. 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 24.02.2025, rendered in Writ Petition (M/B) No. 39 of 2025, which reads as under: “Ms. Prabha Naithani, learned counsel for the petitioner.
Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand through video conferencing.
Petitioner is a taxable person, registered under GST Act, 2017. His GST registration has been cancelled by Assistant Commissioner, Haridwar-Sector 3 vide order dated 12.03.2024. Challenging the cancellation order,
The judgment continues below.
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