M/S Upendra Singh Pundir vs. Commissioner State Goods And Services Tax
Facts
The petitioner, M/s Upendra Singh Pundir, a taxable person registered under the Uttarakhand GST Act, 2017, had their GST registration cancelled by an order dated 21.03.2025. This cancellation followed a show cause notice issued due to the petitioner's failure to furnish GST returns as required by Section 39 of the Central Goods and Services Act, 2017. The petitioner attributed the delay in filing returns to a communication gap with their tax consultant and assured the court that all outstanding dues, including penalty and interest, would be deposited. The petitioner sought permission to apply for revocation of the cancellation order.
Held
The Court, in view of the consensus between the parties, disposed of the Writ Petition. The petitioner was directed to deposit all outstanding GST dues, along with any applicable penalty and interest, before the Competent Authority within two weeks from the date of the order. Subject to this deposit, the petitioner was granted liberty to move an application for revocation of the cancellation order within the same two-week period. If such an application was filed, the Competent Authority was directed to decide the matter within six weeks from the date of receipt of the application. The Court's decision was based on the petitioner's undertaking to clear dues and the respondents' no-objection to the revocation process under these conditions.
Key Issues
1. Whether the petitioner should be permitted to move an application for revocation of the GST registration cancellation order, considering the delay in filing GST returns. Petitioner's contention: The petitioner argued that the delay in filing GST returns was due to a communication gap with their tax consultant. They expressed willingness to deposit all outstanding GST dues, along with any applicable penalty and interest, within two weeks. They requested the court to allow them to file an application for revocation of the cancellation order. Respondents' contention: The counsel for the respondents (Commissioner State Goods and Services Tax and another) stated that they had no objection to the petitioner moving an application for revocation, provided that all outstanding dues, including tax and penalty, were deposited within two weeks.
Sections Cited
Section 39
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT : (per HON’BLE MR. MANOJ KUMAR TIWARI, J.)
Petitioner is a taxable person, registered under Uttarakhand GST Act, 2017. His GST registration was cancelled vide order dated 21.03.2025. Thus, feeling aggrieved, petitioner has approached this Court.
Before passing cancellation order, a show cause notice was issued to the petitioner, which is on record as Annexure No. 2 to this Writ Petition.
Perusal thereof reveals that the cancellation was ordered on account of petitioner’s failure to furnish GST returns as required under Section 39 of the Central Goods and Services Act, 2017. 4. Learned counsel for the petitioner submits that the GST returns could not be filed within time due to a communication gap between the petitioner and the tax consultant engaged by him. He assures that petitioner will depo
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.