Jagmohan vs. Assistant Commissioner State Tax

Held

The Court decided to dispose of the present writ petition in terms of the relief granted in a previous, similar case (Writ Petition (M/B) No. 39 of 2025). In that prior case, the Court had permitted the petitioner to move an application for revocation of the cancellation order. The operative directions were that if the petitioner made such an application within two weeks and also furnished all pending returns and deposited the unpaid tax along with interest and penalty, the Competent Authority would consider the prayer for revocation as per law within four weeks of receiving the application. The present judgment follows these terms, disposing of the writ petition accordingly.

Facts

The petitioner, Jagmohan, a taxable person registered under the GST Act, 2017, had his GST registration cancelled by the Assistant Commissioner, Haridwar-Sector 3, 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 same 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, considering the failure to furnish returns. The petitioner argued that a similar order was passed in a previous case (Writ Petition (M/S) No. 3283 of 2024), where the petitioner was allowed to apply for revocation, and the Competent Authority was directed to consider the application. The petitioner sought a similar disposition for their case. The respondent (State) submitted that they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.