Ms Rv Pacific Wines Private Limited vs. Superintendent Central Goods And Services Tax
Held
The Court disposed of the writ petition on terms similar to a previous order dated February 24, 2025, in Writ Petition (S/B) No. 39 of 2025. The petitioner was permitted to move an application for revocation of the cancellation order within two weeks from the date of the order. If the petitioner filed such an application and also furnished all pending returns and deposited the unpaid tax along with interest and penalty, the Competent Authority was directed to consider the petitioner's prayer for revocation as per law within four weeks from the date of receipt of the application. The Court's decision was based on the agreement of both counsels and the precedent set by the Co-ordinate Bench.
Facts
The petitioner, M/s RV Pacific Wines Private Limited, filed a writ petition before the Uttarakhand High Court challenging the cancellation of its GST registration. The cancellation order was passed by the Assistant Commissioner, State Goods and Service Tax, Haridwar-Sector 3, on March 12, 2024. The reason for cancellation, as indicated in the show cause notice dated February 23, 2024, was the petitioner's failure to furnish GST returns for the prescribed period. Both parties agreed that the facts were not in dispute and that the case was similar to a previous writ petition disposed of by a Co-ordinate Bench of the same High Court.
Key Issues
1. Whether the petitioner should be permitted to make an application for revocation of the cancellation order of its GST registration, considering its failure to furnish GST returns for the prescribed period. The petitioner argued that a similar order should be passed in its case as was done in a previous writ petition (Writ Petition (M/S) No. 3283 of 2024), where the petitioner was allowed to apply for revocation and the authority was directed to consider the application. The respondent (Superintendant, State Goods and Service Tax) stated that they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.
Sections Cited
None explicitly mentioned in the provided text, but the context relates to GST registration cancellation and revocation procedures.
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Cause title — parties, addresses and appearances
JUDGMENT : (per Mr. G. Narendar C. J.)
Heard the learned counsel for the petitioner and learned counsel for the respondent.
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 1
2025:UHC:7569-DB hold and order as follows:- “Ms. Prabha Naithani, learned counsel for the petitioner.
Ms
The judgment continues below.
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