Ms Bharat Singh Civil Contractor vs. Superintendent Of Centre Goods And Services Range
Held
The Court held that the petitioner, being similarly situated to the petitioner in the earlier writ petition, should be granted similar relief. The Court disposed of the writ petition by permitting the petitioner to move an application for revocation of the cancellation order. The operative directions stated that if the petitioner makes such an application within two weeks from the date of the order 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 from the date of receipt of the application. The Court did not expressly leave any issue undecided.
Facts
The petitioner, M/s Bharat Singh Civil Contractor, is a taxable person registered under the GST Act, 2017. Their 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 challenged this cancellation order by filing a writ petition. The present writ petition is being disposed of in terms of a previous judgment in Writ Petition (M/B) No. 71 of 2025, which followed an order in Writ Petition (M/B) No. 39 of 2025.
Key Issues
1. Whether the petitioner should be permitted to apply for revocation of their GST registration cancellation order, given their failure to furnish GST returns. Petitioner's Argument: 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. Respondent's Argument: The learned Brief Holder for the State submitted that they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.
Sections Cited
GST Act, 2017
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT :(per Mr. G. Narendar, C.J.)
Learned counsel for the parties submit that the instant writ petition could be disposed of in terms of the judgment dated 17.03.2025, rendered in Writ Petition (M/B) No.71 of 2025, which came to be passed following the ordzer in Writ Petition (M/B) No.39 of 2025, which reads as under:- “Heard the learned counsel for the petitioner and learned Brief Holder for the State. 2) The facts are not in dispute. Both the counsels are at ad idem regarding the facts. Both the counsels submit that in similar facts a Co-ordinate Bench of this Court while disposing of Writ Petition (S/B) No. 39 of 2025 dated 24.02.2025, was pleased to hold and order as follows: “Ms. Prabha Naithani, l
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