Kuldeep Singh Bhandari vs. Assistant Commissioner

Held

The Court held that the writ petition could be disposed of in terms of the order passed in Writ Petition (M/B) No.39 of 2025. This order permitted the petitioner to move an application for revocation of the cancellation order within two weeks from the date of the order. It further stipulated that if the petitioner filed such an application and furnished all pending returns, deposited the unpaid tax along with interest and penalty, the Competent Authority would consider the prayer for revocation as per law within four weeks from the receipt of the application. The Court noted that both counsels agreed that the present petitioner was similarly situated and requested disposal on similar terms. The Court accepted these submissions and disposed of the writ petition accordingly.

Facts

The petitioner, Kuldeep Singh Bhandari, a taxable person registered under the GST Act, 2017, had his GST registration cancelled by the Assistant Commissioner, Haridwar Sector 3, vide an order dated 12.03.2024. The cancellation was based on the petitioner's failure to furnish GST returns for the prescribed period, as indicated in the show cause notice dated 23.02.2024. The petitioner filed a writ petition challenging this cancellation order. Both counsels submitted that the present petition could be disposed of in terms of a previous judgment of the High Court in Writ Petition (M/B) No.71 of 2025, which followed an order in Writ Petition (M/B) No.39 of 2025.

Key Issues

1. Whether the petitioner should be permitted to make an application for revocation of the GST registration cancellation order, considering the facts of the case and the precedents relied upon. Petitioner's contention: The petitioner argued that a similar order was passed by a learned Single Judge in Writ Petition (M/S) No. 3283 of 2024, allowing the petitioner in that case to apply for revocation of cancellation and directing the Competent Authority to consider the application. The petitioner sought a similar relief. Respondent's contention: The learned Brief Holder for the State submitted that she had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.