Virendra Mohan vs. Commissioner State Goods And Services 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 simultaneously furnishes all pending returns and deposits the unpaid tax along with applicable interest and penalty, the Competent Authority shall consider the petitioner's prayer for revocation in accordance with the law. This consideration must be completed within four weeks from the date of receipt of the application. The Court did not delve into the merits of the cancellation itself but facilitated a procedural path for the petitioner to seek revocation.
Facts
The petitioner, a taxable person registered under the Central GST Act, 2017, filed a writ petition challenging the cancellation of his GST registration. The cancellation order was issued on 26.02.2023. The show cause notice indicated that the registration was cancelled due to the petitioner's failure to furnish GST returns for six consecutive months. The petitioner sought permission to file an application for revocation of the cancellation order.
Key Issues
1. Whether the petitioner should be permitted to move an application seeking revocation of the cancellation order of his GST registration, considering the circumstances leading to the cancellation. The petitioner argued that he should be allowed to file an application for revocation of the cancellation order. He relied on previous orders passed by a coordinate Bench of the High Court in WPMB No. 39 of 2025 and by a learned Single Judge in WPMS No. 3283 of 2024, which apparently supported his plea. The respondents, including the State of Uttarakhand and respondent nos. 2 & 3, stated that they had no objection if the writ petition was disposed of by permitting the petitioner to move an appropriate application for revocation of the cancellation order.
Sections Cited
Central GST Act, 2017
AI-generated summary — verify with the full judgment below
2025:UHC:7026-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
WPMB/612/2025 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Subhash Upadhyay, J.
Mr. Tushar Upadhyaya, learned counsel for the petitioner.
Ms. Pooja Banga, learned Brief Holder for the State of Uttarakhand.
Mr. Shobhit Saharia, learned counsel for respondent nos. 2 & 3. 4. Petitioner is a taxable person, registered under Central GST Act, 2017. His GST registration was cancelled vide order dated 26.02.2023. Thus, feeling aggrieved by the cancellation order, he has approached this Court.
The show cause notice issued to petitioner (annexure no. 3 to the writ petition) indicates that his GST registration was cancelled due to non furnishing of GST return for six consecutive months.
Learned counsel for the petitioner relied upon a final order passed by coordinate Bench of this Court in WPMB No. 39 of 2025 and also a final order passed by learned Single Judge in WPMS No. 3283 of 2024 for contending that petitioner be permitted to move an applic
The judgment continues below.
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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.