M/S Abbal Singh Gstin vs. Commissioner Staet Goods And Services

Facts

The petitioner, M/s Abbal Singh, 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, as indicated in the show cause notice dated 23.02.2024. The petitioner sought similar relief as granted in a previous writ petition (Writ Petition (S/B) No. 39 of 2025), where the court had allowed the petitioner to apply for revocation of the cancellation order. The respondents, represented by the State counsel, had no objection to this course of action. The present writ petition was disposed of on similar terms.

Held

The Court disposed of the writ petition by permitting the petitioner to move an application for revocation of the GST registration 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, the Competent Authority shall consider the petitioner's prayer for revocation in accordance with the law within four weeks from the date of receipt of the application. This decision was based on the submission that the petitioner was similarly situated as the petitioner in Writ Petition (S/B) No. 39 of 2025, which was disposed of on similar terms. The ratio decidendi is that in cases of GST registration cancellation due to non-filing of returns, a litigant can be granted an opportunity to rectify the non-compliance and seek revocation, provided they meet certain conditions within stipulated timelines.

Key Issues

1. Whether the petitioner should be permitted to file an application for revocation of the GST registration cancellation order, given their failure to furnish GST returns for the prescribed period. Petitioner's Argument: The petitioner contended that a similar situation was addressed by a learned Single Judge in 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 argued for a similar order in their case. Revenue/State's Argument: 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.