Ms Suri Engineers vs. Commissioner State Goods And Servicestax

Held

The Court held that the present writ petition should be disposed of on the same terms as the order dated 24.02.2025 passed in Writ Petition (S/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 ratio decidendi is that in cases where a petitioner is willing to regularize its tax compliance, the GST authorities should consider applications for revocation of cancelled registrations.

Facts

The petitioner, M/s Suri Engineers, filed a writ petition challenging the cancellation of its GST registration by an order dated 15.10.2022. The petitioner sought quashing of this order and a direction to permit it to file an application for revocation of the cancellation under Section 30 of the UKGST/CGST Act, 2017. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. Both parties agreed that the facts were not in dispute and that the present petition could be disposed of in terms of a previous order dated 17.07.2025, which itself was based on an order dated 24.02.2025 passed in a similar writ petition.

Key Issues

1. Whether the petitioner should be permitted to file an application for revocation of the cancellation of its GST registration, given its readiness to clear all dues. The petitioner argued that it is similarly situated to the petitioner in a previous writ petition (Writ Petition No. 542 of 2025) which was disposed of on similar terms. The petitioner relied on the principle that it is ready to pay all balance tax, interest, and late fees. The respondents (Commissioner, State Goods and Services Tax, Uttarakhand and another) stated they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.