M/S Surinder Sharma vs. The State Of Hp
Held
The High Court set aside the cancellation order and the appellate order. It directed the revival of the petitioner's GST registration, subject to the payment of all outstanding taxes, interest, late fees, and penalties.
Facts
The petitioner's GST registration was cancelled due to non-payment of tax. The appeal against the cancellation was dismissed by the appellate authority on grounds of limitation, not on merits. The petitioner sought to set aside these orders, citing financial constraints as the reason for the delay.
Key Issues
Whether the appellate authority can dismiss an appeal solely on grounds of limitation without considering the merits, and if the cancellation of GST registration can be set aside upon payment of dues.
Sections Cited
Rule 22(1), Rule 21(A)(2)(A), Section 107, Section 30
AI-generated summary — verify with the full judgment below
2026:HHC:29774 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No.11319 of 2026 Date of decision: 20.07.2026 M/s Surinder Sharma.
...Petitioner. Versus The State of Himachal Pradesh & Ors. …Respondents. Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge. Whether approved for reporting?1 For the petitioner : Mr. Goverdhan Lal Sharma, Advocate.
For the respondent(s) : Mr. Anup Rattan, Advocate General with Mr. Sushant Keprate, Additional Advocate General, for the respondents- State.
Vivek Singh Thakur, Judge
Petitioner has approached this Court for setting aside order dated 24.06.2025 (Annexure P-3), passed by respondent No.3, and order dated 26.05.2026 (Annexure P-1), passed by respondent No.2, whereby the GST Goods and Services Tax Registration Number of the petitioner was cancelled vide order dated 24.06.2025 (Annexure P-3), thereby debarring the petitioner from paying tax under the GST Act, and the appeal preferred by the petitioner has also been dismissed
1Whether the reporters of the local papers may be allowed to see the Jud
The judgment continues below.
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