M/S Jai Maa Surkanda Stone Crusher vs. Commissioner State Goods And Services Tax

Held

The Court held that the instant writ petition could be disposed of in terms of the judgment dated March 17, 2025, rendered in Writ Petition (M/B) No. 71 of 2025, which followed the order in Writ Petition (M/B) No. 39 of 2025. The Court disposed of the writ petition by permitting the petitioner to move an application for revocation of the cancellation order. The operative directions stated 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 prayer for revocation as per law within four weeks from the date of receipt of the application. The Court noted that both counsels submitted that the petitioner was similarly situated and requested disposal on similar terms.

Facts

The petitioner, M/s Jai Maa Surkanda Stone Crusher, 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 was filed in light of a previous judgment by a Co-ordinate Bench of the High Court in Writ Petition (M/B) No. 39 of 2025, dated February 24, 2025, which dealt with a similar situation.

Key Issues

1. Whether the petitioner should be permitted to make an application for revocation of the GST registration cancellation order, similar to the relief granted in a previous, factually identical case (Writ Petition (M/B) No. 39 of 2025)? Petitioner's contention: The petitioner argued that since the facts are similar to those in Writ Petition (M/B) No. 39 of 2025, a similar order should be passed, allowing them to apply for revocation of the cancellation order. They relied on a judgment in Writ Petition (M/S) No. 3283 of 2024, where a similar petitioner was permitted to apply for revocation. Respondents' 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.