Ms Macro Infotech Private LTD vs. Commissionerate Uttarakhand State GST Commissionerate

Held

The Court, following the precedent set in Writ Petition (S/B) No. 39 of 2025 and Writ Petition No. 542 (M/B) of 2025, disposed of the present writ petition. The petitioner was permitted to move an application for revocation of the cancellation order within two weeks from the date of the order. Upon such an application being made, along with the furnishing of all pending returns and the deposit of unpaid tax, interest, and penalty, the Competent Authority was directed to consider the petitioner's prayer for revocation in accordance with the law within four weeks from the date of receipt of the application. The ratio decidendi is that a taxpayer who has had their GST registration cancelled for non-filing of returns should be given an opportunity to rectify the non-compliance and seek revocation, provided they clear all outstanding dues and file pending returns.

Facts

The petitioner, M/s Macro Infotech Pvt. Ltd., filed a writ petition challenging the cancellation of its GST registration order dated 06.09.2024. The petitioner stated its readiness to pay all outstanding tax, interest, and late fees. Both the petitioner and the respondents (Commissioner, Uttarakhand State Goods and Services Tax, and another) agreed that the present writ petition could be disposed of in terms of a previous order dated 17.07.2025, passed in Writ Petition No. 542 (M/B) of 2025, which itself was disposed of based on an order dated 24.02.2025 in Writ Petition (S/B) No. 39 of 2025. The previous order concerned a petitioner whose GST registration was cancelled due to failure to furnish GST returns.

Key Issues

1. Whether the petitioner should be permitted to apply for revocation of the cancellation of its GST registration, considering its readiness to clear all dues, as per Section 47 of the CGST Act, 2017 (implied)? Petitioner's argument: The petitioner, being similarly situated as the petitioner in the cited case (Writ Petition (S/B) No. 39 of 2025), should be granted similar relief, allowing it to apply for revocation of its GST registration cancellation and directing the authority to consider the application as per law upon furnishing pending returns and depositing unpaid tax, interest, and penalty. Respondents' argument: The respondents, represented by the learned Brief Holder, stated they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.