Maya Singh vs. Commisioner , State Goods And Services Tax Commissionerate

Facts

The petitioner, Maya Singh, is a taxable person registered under the GST Act, 2017. Her GST registration was cancelled by the Assistant Commissioner, Haridwar-Sector 3, via 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 agreed that the facts were not in dispute and that the case was similar to a previously decided matter by a Co-ordinate Bench of the same High Court.

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 files such an application within two weeks from the date of the order, and simultaneously furnishes all pending returns, and deposits the unpaid tax along with applicable interest and penalty, then the Competent Authority shall consider the petitioner's prayer for revocation in accordance with the law. This consideration must be completed within four weeks from the date of receipt of the application. The Court's decision was based on the agreement of both counsels and the precedent set in similar cases by a Co-ordinate Bench, which allowed the petitioner to seek revocation upon compliance with certain conditions.

Key Issues

1. Whether the petitioner should be permitted to make an application for revocation of the GST registration cancellation order, given the circumstances of non-filing of returns. Petitioner's contention: The petitioner argued that a similar order should be passed in their case as was done in Writ Petition (S/B) No. 39 of 2025 and Writ Petition (M/S) No. 3283 of 2024, where the petitioner was allowed to apply for revocation of cancellation and the authority was directed to consider the application. The petitioner relied on the precedent set by the learned Single Judge in Writ Petition (M/S) No. 3283 of 2024. 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.