Mohan Chandra Bhatt vs. Superintendent Central Goods And Services Tax

Facts

The petitioner, Mohan Chandra Bhatt, has challenged an order dated 05.09.2024, which cancelled the GST registration of his firm. The cancellation was based on the firm's failure to file returns within the prescribed period. The petitioner relies on a previous order from a Coordinate Bench in a similar case, WPMB No. 39 of 2025. In that case, the petitioner was permitted to apply for revocation of the cancellation order, provided they deposited the unpaid tax, along with interest and penalty. The competent authority was then directed to decide the revocation application. The respondent, Superintendent, Central Goods & Services Tax, has indicated no objection to the present petition being disposed of on similar terms.

Held

The Court disposed of the Writ Petition in the same terms as WPMB No. 39 of 2025. This means 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, and simultaneously furnishing all pending returns and depositing the unpaid tax along with applicable interest and penalty, the Competent Authority is directed to consider the petitioner's prayer for revocation in accordance with law within four weeks from the date of receipt of the application. The Court did not expressly leave any issue undecided, as the matter was resolved by following a precedent.

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 argues that the facts and circumstances of the present case are identical to those in WPMB No. 39 of 2025. They rely on the order passed in that case, which permitted the petitioner therein to apply for revocation of the cancellation order upon fulfilling certain conditions, namely, filing pending returns and depositing unpaid tax, interest, and penalty. The petitioner seeks similar relief. Respondent's Contention: The respondent, represented by learned counsel Mr. Shobhit Saharia, has stated that they have no objection if the present Writ Petition is disposed of in the same terms as WPMB No. 39 of 2025.