Bheem Singh vs. Assistant Commissioner State Goods And Services Mussoorie

Held

The Court held that the writ petition could be disposed of in terms similar to the order passed in Writ Petition (M/B) No. 39 of 2025. This meant the petitioner was permitted to move an application for revocation of the cancellation order. The Court directed that if the petitioner filed such an application within two weeks from the date of the order, and simultaneously furnished all pending returns and deposited the unpaid tax along with applicable interest and penalty, the Competent Authority would consider the petitioner's prayer for revocation in accordance with the law within four weeks from the date of receiving the application. The operative direction was to allow the petitioner to seek revocation under specific conditions.

Facts

The petitioner, Bheem Singh, a taxable person registered under the GST Act, 2017, had his GST registration cancelled by the Assistant Commissioner, State Goods & Services, Mussoorie, Dehradun, Uttarakhand. The cancellation was based on the petitioner's failure to furnish GST returns for the prescribed period. The petitioner challenged this cancellation order through a writ petition. The present petition was filed in similar circumstances to a previous writ petition (W.P.(M/B) No. 39 of 2025) where the court had passed a specific order. Both counsels agreed that the present case could be disposed of on similar terms as the previous one.

Key Issues

1. Whether the petitioner should be permitted to file an application for revocation of the GST registration cancellation order, considering the grounds for cancellation were non-furnishing of GST returns? (Question of law and fact, turning on the interpretation and application of relevant GST provisions concerning cancellation and revocation). Petitioner's contention: The petitioner argued that a similar order should be passed in their case as was done in Writ Petition (M/B) No. 39 of 2025, allowing them to apply for revocation of the cancellation order. Respondent's contention: The learned Brief Holder for the State submitted that they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.