M/S Anshul Enterprises Through Its Proprietor vs. State Tax Officer

Facts

The petitioner, a taxable person registered under the GST Act, 2017, challenged an order dated 12.03.2024 passed by the Assistant Commissioner, Haridwar-Sector 3, cancelling their GST registration. 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 sought similar relief as granted in a previous Single Judge case (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 it.

Held

The Court disposed of the writ petition by permitting the petitioner to file 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 interest and penalty, the Competent Authority shall consider the prayer for revocation in accordance with the law within four weeks from the date of receiving the application. The Court did not expressly leave any issue undecided, as the primary relief was granted conditionally.

Key Issues

1. Whether the petitioner should be permitted to apply for revocation of the GST registration cancellation order, considering their failure to file returns. The petitioner argued that a similar order was passed in a previous case, Writ Petition (M/S) No. 3283 of 2024, where the petitioner was allowed to make an application for revocation and the Competent Authority was directed to consider it. The petitioner requested a similar order in their case. The revenue, represented by the learned Brief Holder, stated they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.