Shri Dev Bhoomi Construction vs. Commissioner State Goods And Services Tax

Held

The Court disposed of the writ petition 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. This means the petitioner is permitted to move an application for revocation of the cancellation order. If the petitioner files such an application within two weeks from the date of the order, and simultaneously 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 in accordance with the law within four weeks from the date of receipt of the application. The Court did not expressly leave any issue undecided, as the matter was disposed of based on a prior judgment.

Facts

The petitioner, Shri Dev Bhoomi Construction, filed a writ petition challenging the cancellation of its GST registration by the Assistant Commissioner, State Goods and Service Tax, 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 writ petition (Writ Petition (M/B) No. 39 of 2025). The respondents, represented by the Commissioner, State Goods and Service Tax, Dehradun, and another, did not object to the petitioner being permitted to move an application for revocation of the cancellation order.

Key Issues

1. Whether the petitioner should be permitted to file an application for revocation of the GST registration cancellation order, and if so, what directions should be issued to the Competent Authority? Petitioner's contention: The petitioner argued that a similar relief was granted in Writ Petition (M/S) No. 3283 of 2024, where the petitioner was allowed to make an application for revocation, and the Competent Authority was directed to consider it. They sought a similar order in the present case. Respondent'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.