Deepti Kharkwal vs. Assistant Commissioner State Tax

Held

The Court disposed of the writ petition by permitting the petitioner to move an application for revocation of the GST registration cancellation order. The Court directed that if the petitioner files such an application within two weeks from the date of the order, and also 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 as per law within four weeks from the date of receipt of the application. This decision was based on the submissions of both counsels and followed the terms of the judgment in Writ Petition (M/B) No. 39 of 2025. The Court noted that the facts were not in dispute and both counsels were at 'ad idem' regarding the facts.

Facts

The petitioner, Deepti Kharkwal, is a taxable person registered under the GST Act, 2017. Her GST registration was cancelled by the Assistant Commissioner, State Goods & Services 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, as indicated in the show cause notice dated 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 in Writ Petition (M/B) No. 39 of 2025, dated 24.02.2025, which dealt with a similar factual scenario.

Key Issues

1. Whether the petitioner should be permitted to file an application for revocation of the GST registration cancellation order, considering the cancellation was due to non-furnishing of GST returns. Petitioner's contention: The petitioner argued that a similar order should be passed in their case as was done in Writ Petition (M/S) No. 3283 of 2024, where the petitioner was allowed to make an application for revocation of cancellation and the authority was directed to consider it. The petitioner also submitted that they are similarly situated as the petitioner in Writ Petition (M/B) No. 39 of 2025. Respondents' contention: The learned Brief Holder for the State submitted that they have no objection if the petitioner is permitted to move an appropriate application for revocation of the cancellation order.