Ms D P Enterprises vs. Commissioner Uttarakhand State GST Commissionerate

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 makes such an application within two weeks from the date of the order, and also furnishes all pending returns and deposits the 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 the application. This decision was based on the submissions of both counsels and followed the terms of a previous order in Writ Petition (M/B) No.39 of 2025, where a similar relief was granted. The Court noted that both counsels were at ad idem regarding the facts and agreed that the present case was similarly situated to the previous one.

Facts

The petitioner, M/s D P Enterprises, is a taxable person registered under the GST Act, 2017. Their GST registration was cancelled 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, as indicated in a show cause notice issued on 23.02.2024. The petitioner filed a writ petition challenging this cancellation order. The present writ petition is being disposed of in terms of a previous judgment of the High Court dated 17.03.2025, which itself followed an order in Writ Petition (M/B) No.39 of 2025.

Key Issues

1. Whether the petitioner should be permitted to make an application for revocation of the GST registration cancellation order, given the circumstances of non-furnishing of returns. This issue turns on the interpretation and application of relevant provisions of the GST Act and Rules concerning cancellation and revocation of registration. Petitioner's contention: The petitioner argued that a similar order was passed by a learned Single Judge in another case (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. Revenue's contention: The learned Brief Holder for the State submitted that she had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.