Rajendra Gstin (05Bhcpr7942G1Z6) vs. Commissioner State Goods And Services Tax Commissionerate

Held

The Court held that the present writ petition could be disposed of in terms of the judgment dated 17.03.2025, which in turn followed the order in Writ Petition (S/B) No. 39 of 2025. The operative part of the earlier order permitted the petitioner to move an application for revocation of the cancellation order within two weeks from the date of the order. It further stipulated that if the petitioner furnished all pending returns and deposited the unpaid tax along with interest and penalty, the Competent Authority would consider the prayer for revocation as per law within four weeks from the receipt of such application. The present writ petition was disposed of on these terms.

Facts

The petitioner, Rajender, is a taxable person registered under the GST Act, 2017. His 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 followed an order in Writ Petition (S/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, and if so, on what terms? The petitioner argued that a similar order was passed by a learned Single Judge in another writ petition, allowing the petitioner to apply for revocation of cancellation and directing the Competent Authority to consider the application. The petitioner requested a similar relief. The respondents (State) submitted that they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.