M/S Vishvas And Company vs. Union Of INDIA

Facts

The petitioner, M/s Vishvas and Company, filed a writ petition challenging an order dated 05.09.2024 that cancelled its GST registration. The cancellation was based on the petitioner's failure to file returns within the prescribed period. The petitioner argued that a Coordinate Bench had previously granted similar relief in an identical case, WPMB No. 39 of 2025. In that case, the petitioner was permitted to apply for revocation of the cancellation order, subject to depositing unpaid tax, interest, and penalty, and the authority was directed to decide the application. The respondents, Union of India and others, through their counsel, had no objection to the present petition being disposed of on similar terms.

Held

The Court held that the writ petition should be disposed of in the same terms as WPMB No. 39 of 2025. The reasoning was based on the petitioner's submission that the facts and circumstances were identical to the aforementioned case, where a Coordinate Bench had granted relief. The Court accepted the respondents' lack of objection to this course of action. The operative directions, as per the precedent case, are that the petitioner is permitted to move an application for revocation of the cancellation order within two weeks from the date of the order. Upon filing such an application, along with all pending returns and deposit of unpaid tax, interest, and penalty, the Competent Authority shall consider the prayer for revocation as per law within four weeks from the date of receipt of the application. No issue was expressly left undecided.

Key Issues

1. Whether the petitioner should be granted liberty to file an application for revocation of the GST registration cancellation order, similar to the relief granted in WPMB No. 39 of 2025? Petitioner's contention: The petitioner argued that since the facts and circumstances were identical to WPMB No. 39 of 2025, a similar order should be passed. They relied on the operative part of the order in that case, which permitted the petitioner to move an application for revocation, furnish pending returns, and deposit unpaid tax along with interest and penalty, with the Competent Authority directed to consider the prayer for revocation. Respondents' contention: The learned counsel for the respondents (Union of India and others) stated that they had no objection if the present writ petition was disposed of in the same terms as WPMB No. 39 of 2025.