Ms Rahul Timber vs. Commissioner Central Goods And Service Tax Dehradun

Held

The Court disposed of the writ petition by permitting the petitioner to move an application for revocation of the cancellation order. The Court directed that if the petitioner makes such an application within two weeks from the date of the order and also furnishes all pending returns, deposits unpaid tax along with interest and penalty, the Competent Authority shall consider the petitioner's prayer for revocation in accordance with the law within four weeks from the date of receipt of the application. This decision was based on the submissions of both counsels and was in line with the order passed in Writ Petition (M/B) No.39 of 2025, which was itself based on a similar order in Writ Petition (M/S) No. 3283 of 2024. The ratio decidendi is that in cases of GST registration cancellation due to non-filing of returns, a lenient approach can be adopted by allowing the taxpayer to rectify the non-compliance and seek revocation, provided they fulfill all pending obligations.

Facts

The petitioner, M/s Rahul Timber, filed a writ petition challenging the cancellation of its GST registration 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 sought a similar order as granted in a previous case, Writ Petition (M/S) No. 3283 of 2024, where the petitioner was permitted to apply for revocation of cancellation. The respondents, represented by the Commissioner Central Goods & Services Tax and another, had no objection to this course of action. The present writ petition was disposed of in terms of a prior judgment dated 17.03.2025, which itself 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 cancellation of its GST registration, similar to the relief granted in Writ Petition (M/S) No. 3283 of 2024 and Writ Petition (M/B) No.39 of 2025. Petitioner's contention: The petitioner argued that it is similarly situated to the petitioner in Writ Petition (M/S) No. 3283 of 2024 and sought a similar order permitting it to apply for revocation of the cancellation of its GST registration. Respondents' contention: The respondents, represented by 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.