Bhaskar Joshi vs. Commissioner State Goods And Service Tax Commissioner

Held

The Court disposed of the writ petition by permitting the petitioner to move an application for revocation of the GST registration cancellation order. This decision was based on the submissions of both counsels, who agreed that the case was similar to a previous matter decided by a Co-ordinate Bench. 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 prayer for revocation as per law within four weeks from the date of receipt of the application. The Court explicitly followed the terms of relief granted in paragraph 8 of a previous judgment dated February 24, 2025, in Writ Petition (M/B) No. 39 of 2025.

Facts

The petitioner, Bhashkar Joshi Contractor, is a taxable person registered under the GST Act, 2017. The Assistant Commissioner, 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 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.

Key Issues

1. Whether the cancellation of the petitioner's GST registration for failure to furnish returns is valid, and if not, what relief can be granted? (Question of law and fact, turning on provisions related to GST registration cancellation and the procedure for revocation). Petitioner's contention: The petitioner relies on a previous judgment of a learned Single Judge in Writ Petition (M/S) No. 3283 of 2024, where the petitioner was permitted to apply for revocation of the cancellation order, and the authority was directed to consider it. The petitioner seeks a similar order. Respondent's contention: The learned Brief Holder for the State submits that she has no objection if the petitioner is permitted to move an appropriate application for revocation of the cancellation order.