Ms Dhingra Glass vs. Commissioner Central Goods And Services Tax

Facts

The petitioner, M/s Dhingra Glass, filed a writ petition challenging the cancellation of its GST registration order dated 11.02.2025 and the subsequent Order in Appeal dated 14.02.2026, which dismissed its appeal on the grounds of limitation. The petitioner sought to quash these orders and prayed for permission to file an application for revocation of the GST registration cancellation under Section 30 of the UKGST/CGST Act, 2017. The petitioner expressed willingness to pay all outstanding tax, interest, and late fees. The respondents, the Commissioner, Central Goods and Service Tax & Others, argued that the prayer might not be admissible as the appeal against the cancellation order was already dismissed.

Held

The Court held that the petitioner should be granted liberty to apply for revocation of the GST registration cancellation. The Court noted that the dismissal of the petitioner's appeal by the Appellate Authority was not on merits but solely on the ground of limitation. Given the petitioner's expressed willingness to deposit the entire tax amount, along with interest and penalty, the Court found it appropriate to allow the petitioner an opportunity to seek revocation. Accordingly, the writ petition was disposed of with a direction that if the petitioner furnishes all returns, deposits the entire amount of tax, along with penalty and interest within two weeks from the date of the order, and files a representation/application for revocation, the Proper Officer shall consider and decide such application within four weeks of its filing.

Key Issues

1. Whether the petitioner should be permitted to prefer an application for revocation of the cancellation of its GST registration, given its willingness to deposit all outstanding tax, interest, and penalties, despite the dismissal of its appeal on grounds of limitation? Petitioner's Argument: The petitioner contended that it is ready to fulfill all its statutory obligations, including furnishing pending returns and depositing applicable taxes, interest, and penalties. Therefore, it should be allowed to pursue the revocation of its GST registration cancellation. The petitioner relied on its willingness to comply with the law as the basis for its plea. Revenue's Argument: The revenue argued that the petitioner's prayer for revocation might not be admissible at this stage because the appeal filed against the order of cancellation of GST registration had already been dismissed by the Appellate Authority, and this dismissal order was also under challenge in the present writ petition.