Shri Balaji Fuels vs. Assistant Commissioner
Held
The Court held that the writ petition could be disposed of on similar terms as a previous judgment in Writ Petition (M/B) No. 39 of 2025. The petitioner was permitted to move an application for revocation of the cancellation order. If the petitioner made such an application within two weeks from the date of the order and also furnished all pending returns, along with the unpaid tax, 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 disposed of the writ petition on these terms, following the relief granted in the aforementioned previous judgment.
Facts
The petitioner, Shri Balaji Fuels, is a taxable person registered under the GST Act, 2017. The Assistant Commissioner, State Goods & Services Tax, Haridwar-Sector 3, cancelled the petitioner's GST registration on March 12, 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 dated February 23, 2024. The petitioner challenged this cancellation order by filing a writ petition. The present writ petition was disposed of in terms of a previous judgment dated February 24, 2025, in Writ Petition (M/B) No. 39 of 2025, which dealt with a similarly situated petitioner.
Key Issues
1. Whether the GST registration of the petitioner, Shri Balaji Fuels, was liable to be cancelled due to failure to furnish GST returns for the prescribed period, as per the provisions of the GST Act, 2017? 2. Whether the petitioner should be granted an opportunity to apply for revocation of the cancellation order, considering the circumstances and the precedent set in similar cases? 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 permitted to apply for revocation of the cancellation order, and the Competent Authority was directed to consider the application. The respondent, represented by the learned Brief Holder, stated 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 order 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
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