Mughlai Chicken Distt Nainital vs. Commissioner State Goods And Services Tax
Held
The Court held that the present writ petition should be disposed of on similar terms as Writ Petition (M/B) No. 39 of 2025 and Writ Petition (M/B) No. 79 of 2025. The reasoning was based on the submission of both counsels that the petitioner was similarly situated. The Court permitted the petitioner to move an application for revocation of the cancellation order. If the petitioner files such an application within two weeks from the date of the order and 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 did not expressly leave any issue undecided.
Facts
The petitioner, Mughlai Chicken, filed a writ petition challenging the cancellation of its GST registration. The cancellation was ordered by the Assistant Commissioner, Haridwar-Sector 3, vide an order dated 12.03.2024. The reason for cancellation, as indicated in the show cause notice dated 23.02.2024, was the petitioner's failure to furnish GST returns for the prescribed period. The petitioner argued that the issue was similar to those decided in previous writ petitions (M/B) No. 39 of 2025 and (M/B) No. 79 of 2025. The respondents, represented by the Commissioner State Goods & Services Tax and another, did not object to a similar disposal.
Key Issues
1. Whether the petitioner should be permitted to file an application for revocation of the GST registration cancellation order, similar to the relief granted in previous writ petitions. The petitioner argued that the present case is factually similar to Writ Petition (M/B) No. 39 of 2025 and Writ Petition (M/B) No. 79 of 2025, and therefore, a similar order should be passed. The petitioner relied on a judgment in Writ Petition (M/S) No. 3283 of 2024, where the court allowed the petitioner to apply for revocation of cancellation. The respondents, through their learned Brief Holder, stated they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
2025:UHC:4506-DB
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
HON’BLE THE CHIEF JUSTICE SRI G. NARENDAR AND HON’BLE SRI JUSTICE ALOK MAHRA
WRIT PETITION (M/B) NO. 324 OF 2025
04TH JUNE, 2025
Mughlai Chicken
…… Petitioner
Versus
Commissioner State Goods & Services Tax and another
…… Respondents
Counsel for the petitioner : Mr. Tarun Pande, learned counsel holding brief of Mr. Ashish Agarwal, learned counsel
Counsel for the respondents : Ms. Puja Banga, learned Brief Holder for the State / respondents
The Court made the following:
JUDGMENT: (per Hon’ble The Chief Justice Sri G. Narendar)
Petitioner submits that the issue involved is similar to the issue dealt with by this Court while disposing of Writ Petition (M/B) No. 39 of 2025, vide order dated 24.02.2025, and Writ Petition (M/B) No. 79 of 2025 disposed of vide order dated 17.03.2025. 2)
The order disposing of Writ Petition (M/B) No. 79 of 2025 is placed before this Court, and the same reads as under : 1
2025:UHC:4506-DB “Heard the learned counsel for
The judgment continues below.
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