Rajpal Singh Rana vs. Commissioner State Goods And Services Tax Commissionerate

Facts

The petitioner, Rajpal Singh Rana, challenged an order dated 17.03.2025 passed by the State Tax Officer, which cancelled his GST registration. The petitioner argued that a similar issue had been decided by a Coordinate Bench of the High Court on 24.02.2025 in a different writ petition. The counsel for the respondent, Commissioner State Goods And Services Tax Commissionerate, did not dispute this submission. Consequently, the High Court disposed of the writ petition in terms of the earlier order.

Held

The Court held that the writ petition should be disposed of in terms of the order dated 24.02.2025 passed in WPMB No.39 of 2025. The reasoning was based on the undisputed submission by the petitioner's counsel that a Coordinate Bench had already decided a similar issue. The respondent did not contest this. The operative direction was that the petitioner shall be at liberty to move an application for revocation of the cancellation order. No specific provision of the GST Act was discussed or relied upon in the judgment itself, beyond the general context of GST registration cancellation.

Key Issues

1. Whether the GST registration cancellation order dated 17.03.2025, passed by the State Tax Officer, is liable to be set aside in light of a previous order of a Coordinate Bench dated 24.02.2025 in a similar matter? Petitioner's Contention: The petitioner contended that a Coordinate Bench of this Court had already decided a similar issue on 24.02.2025 in WPMB No.39 of 2025. Therefore, the present writ petition should be decided in terms of that prior order. Respondent's Contention: The learned Standing Counsel for the respondent did not dispute the submission made by the petitioner's counsel regarding the existence and applicability of the previous order.