Ms Madan Mohan Tiwari Contractor vs. Commissioner State Goods And Services Tax
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The petitioner, MS Madan Mohan Tiwari, filed a writ petition challenging an order dated 06.03.2025, which cancelled their GST registration due to default in payment of GST. The petitioner's counsel submitted that all pending amounts have been deposited and the petitioner is willing to pay any further dues. They requested liberty to apply for revocation of the cancellation order and for the respondent to consider it. The Revenue's counsel fairly stated that the department would consider such an application sympathetically if the petitioner demonstrates full payment of outstanding dues.
Held
The Court disposed of the writ petition with liberty granted to the petitioner to move an appropriate application for revocation of the order cancelling their GST registration. This application must be accompanied by evidence demonstrating that all outstanding GST dues have been cleared. The Court directed respondent no.2 to consider such an application expeditiously, preferably within four weeks from the date of filing. The reasoning was based on the petitioner's submission of having cleared dues and the Revenue's fair stance on considering the revocation application sympathetically upon proof of payment. The ratio decidendi is that a taxpayer who has cleared all dues and is willing to comply with further demands should be given an opportunity to seek revocation of a cancelled GST registration.
Key Issues
1. Whether the petitioner should be granted liberty to apply for revocation of the order cancelling their GST registration, considering they have deposited all outstanding dues and are willing to clear any further liabilities? Petitioner's Argument: The petitioner argued that they have already deposited all pending GST amounts and are prepared to pay any additional sum demanded by the department. They sought permission to file an application for revocation of the cancellation order and requested the court to direct the respondent to consider this application. Revenue's Argument: The Revenue's counsel conceded that if the petitioner applies for revocation and proves that all outstanding dues have been cleared, the department will consider the application sympathetically.
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JUDGMENT: (per Manoj Kumar Gupta, C.J.)
The GST registration of the petitioner has been cancelled by order dated 06.03.2025 on account of default in payment of GST. The order is under challenge in the present writ petition.
The submission of learned counsel for the petitioner is that after the cancellation of GST registration, the petitioner has already deposited all the pending amount and he is also ready to deposit any further sum as may be pointed out by the Department as due against him. He submits that the petitioner be given liberty to apply for revocation of the order of cancellation of GST registration and respondent no.2 may be directed to consider the same. 1
2026:UHC:4713-DB
Ms. Puja Banga, learned Standing Counsel for the Revenue very fairly submits that, in case, the petitioner applies for revocation of cancellation of order of GST registration and is able to demonstrate that he has deposited the entire outstanding amount, the department will consider the said application sympathetically.
Accordingly, the writ petition is disposed of with liberty to the petitioner to move an appropriate application for revocation of cancellation of the order of GST registration along with evidence to demonstrate that he has cleared all the outstanding dues towards GST.
In case, any such application is filed, it shall be considered by respondent no.2 expeditiously preferably within four weeks from the date of filing of the application.
Pending application, if any, also stands disposed of.
(MANOJ KUMAR GUPTA, C.J.)
(SUBHASH UPADHYAY, J.) Dated: 12.06.2026 Kaushal/PP 2
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.