Badri Kedar Contractors vs. Cpmmissioner Central Goods And Services Tax

Facts

The petitioner, Badri Kedar Contractors, filed a writ petition challenging the cancellation of its GST registration by the Assistant Commissioner, Haridwar-Sector 3, vide an order dated 12.03.2024. The cancellation was based on the petitioner's failure to furnish GST returns for the prescribed period. The petitioner relied on a previous judgment where a similar cancellation order was challenged, and the court permitted the petitioner to apply for revocation of the cancellation. The respondents, represented by the Commissioner, Central Goods and Services Tax Commissionerate, did not object to a similar order being passed in the present case. The present writ petition was disposed of in terms of a prior judgment.

Held

The Court held that the present writ petition could be disposed of in terms of the judgment rendered in Writ Petition (M/B) No. 71/2025, which in turn followed the order in Writ Petition (S/B) No. 39/2025. The operative part of the earlier order permitted the petitioner to move an application for revocation of the cancellation order within two weeks. It further stipulated that if the petitioner furnished all pending returns and deposited unpaid tax along with interest and penalty, the Competent Authority would consider the prayer for revocation within four weeks of receiving the application. The present writ petition was disposed of on these terms, allowing the petitioner to file an application for revocation of the cancellation order.

Key Issues

1. Whether the petitioner should be permitted to make an application for revocation of the GST registration cancellation order, given the circumstances. The petitioner argued that a similar situation was addressed by a Co-ordinate Bench of the High Court in a previous writ petition, where the petitioner was allowed to apply for revocation of the cancellation order. The petitioner sought a similar relief in the present case. The respondents, through their counsel, submitted that they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.