M/S The Maan Resorts vs. Assistant Commissioner
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The petitioner, M/s The Maan Resorts, filed a writ petition challenging the cancellation of its GST registration dated January 7, 2025. The cancellation was based on non-filing of returns. The petitioner stated that there were pending demands against it at the time of cancellation. The petitioner subsequently deposited the entire outstanding tax liability on May 25, 2026. The petitioner's counsel argued that the application for revocation of registration was not being entertained due to the outstanding tax and the expiry of the time limit for filing the application. The petitioner undertook to submit all pending returns and pay any further dues.
Held
The Court disposed of the writ petition by granting liberty to the petitioner to apply for revocation of its GST registration. The petitioner is required to submit evidence demonstrating the deposit of the tax due post-cancellation. If such an application is filed along with further evidence that all due returns have been filed, the competent officer is directed to consider the application in accordance with the law expeditiously. The Court did not explicitly address the issue of the expired time limit for filing the application, but by allowing the petitioner to apply, it implicitly permitted consideration despite the time bar, provided the conditions are met. The pending applications, if any, were also disposed of.
Key Issues
1. Whether the petitioner, having cleared its outstanding tax liability and undertaking to file pending returns, should be permitted to apply for revocation of its GST registration, even if the time limit for such an application has expired? Petitioner's arguments: The petitioner contended that since the outstanding tax liability has been cleared, the application for revocation of GST registration should be entertained. They argued that the respondents were not entertaining the application solely because of the tax due and the expired time limit. The petitioner further undertook to submit all pending returns and pay any remaining dues. Respondent's arguments: The learned counsel for the revenue (State) had no objection to the petitioner's request.
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Cause title — parties, addresses and appearances
JUDGMENT: (per Sri Manoj Kumar Gupta, C.J.)
1)
Heard learned counsel for the parties. 2)
The petitioner has assailed the order of cancellation of registration dated 07.01.2025. The cancellation was on the ground that returns had not been filed. 1
UKHC010107492026
2026:UHC:5098-DB 3)
It appears that there were certain pending demands against the petitioner at the time order of revocation of registration was passed. The petitioner is stated to have deposited the entire sum due against the petitioner by means of a challan dated 25.05.2026. 4)
Counsel for the petitioner submits that the application for revocation of the GST registration is not being entertained only for the reason that tax was due against the petitioner and the time limit for filing the application has expired. The submission is that since the petitioner has cleared the outstanding liability towards tax, therefore, the petitioner may be permitted to apply for revocation with liberty to the respondents to verify whether the outstanding amount has been deposited or not. The petitioner also undertakes to submit all pending returns and pay any sum as may still be due against the petitioner. 5)
Mr. Puja Banga, learned counsel for the revenue has no objection to the same. 6)
Accordingly, the writ petition is disposed of with liberty to the petitioner to apply for revocation along with evidence to demonstrate that the petitioner had deposited the amount of tax due against it post the cancellation of 2
UKHC010107492026
2026:UHC:5098-DB the registration. In the event, any such application is filed along with further evidence that all due returns have been filed, the application filed by the petitioner shall be considered by the competent officer in accordance with law expeditiously. 7)
Pending application(s), if any, also stand disposed of.
_______________________
MANOJ KUMAR GUPTA, C.J.
_________________ SUBHASH UPADHYAY, J.
Dt: 19th JUNE, 2026 Negi
3 HIMANS HU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13 aaf116e73351fdaf6878326386908a7f90 d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990F C51A722A6BC552D470EB4FD2F88DDF7 C18DB2A1524A4D, cn=HIMANSHU NEGI Date: 2026.06.19 16:57:27 +05'30'
Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.