Ankit Shuttring And Manufacturing Work vs. Commissioner Central Goods And Services Tax
Facts
The petitioner, Ankit Shuttring and Manufacturing Work, is a taxable person registered under the GST Act, 2017. Their 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 a show cause notice dated 23.02.2024. The petitioner filed a Writ Petition challenging this cancellation order. The High Court noted that the facts were not in dispute and that the counsels for both parties were in agreement.
Held
The High Court disposed of the Writ Petition in terms of the judgment dated 17.03.2025, rendered in Writ Petition (M/B) No. 71/2025, which in turn followed an order in Writ Petition (S/B) No. 39/2025. The operative part of the earlier order (Writ Petition (S/B) No. 39/2025) permitted 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 and 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 present judgment adopted these terms, disposing of the Writ Petition accordingly.
Key Issues
1. Whether the petitioner should be permitted to make an application for revocation of the GST registration cancellation order, considering their failure to furnish GST returns. The petitioner argued that a similar order was passed by a learned Single Judge in another 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 relief in the present case. The respondent (Commissioner, Central Goods and Services Tax Commissioner and another) stated through their learned counsel that they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT : (per Sri G. Narendar, C.J.)
Learned counsels for the parties submit that the instant Writ Petition could be disposed of in terms of the judgment dated 17.03.2025, rendered in Writ Petition (M/B) No. 71/2025, which came to be passed following the order in Writ Petition (S/B) No. 39/2025, which reads as under :
“Heard the learned counsel for the petitioner and learned Brief Holder for the State.
2) The facts are not in dispute. Both the counsels are at ad idem regarding the facts. Both the counsels subm
The judgment continues below.
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