Ms Pramod Kumar Gstin vs. Commissioner State Goods And Service Tax Commissioner

Held

The Court decided to dispose of the writ petition by permitting the petitioner to move an application for revocation of the GST registration cancellation order. This decision was based on the submissions of both counsels, who agreed that the present petitioner was similarly situated as the petitioner in a prior case (Writ Petition (M/B) No.39 of 2025). The Court followed the terms of the order passed in that previous writ petition. The operative direction is that if the petitioner files an application for revocation within two weeks and also furnishes all pending returns, deposits unpaid tax along with interest and penalty, the Competent Authority shall consider the prayer for revocation as per law within four weeks of receiving the application. No issue was expressly left undecided.

Facts

The petitioner, M/s Pramod Kumar, is a taxable person registered under the GST Act, 2017. Their GST registration was cancelled by the Assistant Commissioner, Haridwar-Sector 3, via 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 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, which itself followed an earlier order in a similar case.

Key Issues

1. Whether the petitioner should be permitted to make an application for revocation of the GST registration cancellation order, considering their failure to furnish GST returns. The petitioner argued that a similar order was passed in a previous case (Writ Petition (M/S) No. 3283 of 2024), where the petitioner was allowed to apply for revocation, and the Competent Authority was directed to consider the application. The petitioner sought a similar relief. 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.