M/S Sanskrati Loke Kala Samiti vs. Commissioner CGST

Held

The Court disposed of the writ petition by permitting the petitioner to move an application for revocation of the GST registration 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, along with the unpaid tax, interest, and penalty, the Competent Authority shall consider the prayer for revocation in accordance with the law within four weeks of receiving the application. This decision was made in terms of the relief granted in paragraph 8 of the judgment dated 24.02.2025, rendered in Writ Petition (M/B) No. 39 of 2025. The Court noted that the submission of both counsels was placed on record and ordered accordingly, with no order as to costs.

Facts

The petitioner, M/s Sanskrati Loke Kala Samiti, 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, as indicated in a show cause notice dated 23.02.2024. The petitioner sought a similar relief as granted in a previous writ petition (Writ Petition (M/B) No. 39 of 2025), where the petitioner was permitted to apply for revocation of the cancellation order. The respondents, represented by the Commissioner, Central Goods and Service Tax, Dehradun, Uttarakhand, did not object to this course of action.

Key Issues

1. Whether the petitioner should be permitted to file 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 relief was granted in Writ Petition (M/B) No. 39 of 2025, and therefore, a similar order should be passed in its case. The petitioner relied on a judgment by a learned Single Judge in Writ Petition (M/S) No. 3283 of 2024, which allowed the petitioner in that case to apply for revocation of cancellation and directed the Competent Authority to consider it. The respondents, through their learned Brief Holder, submitted that they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.