Mohd Asif vs. Commissioner Central Excise And Services Tax Commissionerate
Original PDF →Facts
The petitioner, M/s Mohd. Asif, assailed an order dated 01.04.2022 passed by the respondents, cancelling its GST registration. The cancellation was based on the petitioner's failure to file returns within the prescribed period. The petitioner relied on a previous order by a Coordinate Bench in Writ Petition (M/B) No. 39 of 2025, which dealt with identical facts and circumstances. In that prior case, the petitioner was permitted to file an application for revocation of the cancellation order, subject to depositing unpaid tax along with interest and penalty. The authority was then directed to decide the revocation application.
Held
The Court held that the writ petition should be disposed of in the same terms as Writ Petition (M/B) No. 39 of 2025. This meant that the petitioner was permitted to move an application for revocation of the cancellation order. The operative part of the order stipulated that if the petitioner filed such an application within two weeks from the date of the order, and also furnished all pending returns and deposited the unpaid tax along with interest and penalty, the Competent Authority would consider the petitioner's prayer for revocation in accordance with the law within four weeks from the date of receipt of the application. The Court did not expressly leave any issue 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 Writ Petition (M/B) No. 39 of 2025? Petitioner's Argument: The petitioner contended that since the facts and circumstances were identical to those in Writ Petition (M/B) No. 39 of 2025, a similar liberty should be granted. They sought permission to file an application for revocation of the cancellation order, subject to fulfilling the conditions stipulated in the previous order, namely, furnishing pending returns and depositing unpaid tax, interest, and penalty. Respondents' Argument: The learned counsel for the respondents stated that they had no objection if the present writ petition was disposed of in the same terms as Writ Petition (M/B) No. 39 of 2025.
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Cause title — parties, addresses and appearances
JUDGMENT : (Per Sri Manoj Kumar Gupta, C.J.)
The petitioner has assailed the order dated 01.04.2022 cancelling the GST registration of the petitioner-firm on the ground that it has failed to file the returns within the prescribed period.
Learned counsel for the petitioner submits that in identical facts and circumstances in WPMB No. 39 of 2025, a Co- ordinate Bench has permitted the petitioner therein to file an application for revocation of the cancellation order and subject to deposit of unpaid tax along with interest and penalty, the competent authority has been directed to decide the application for revocation of the cancellation order. The operative part of the order passed in the said writ petition is as follows:
“8. Accordingly, present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner’s prayer for revocation as per law within four weeks from the date of receipt of such application.”
2026:UHC:2583-DB 2
It is urged that similar liberty may be granted to the petitioner.
Sri Shobhit Saharia, learned counsel for the respondents, has no objection in case the present writ petition is disposed of in the same terms.
Accordingly, the writ petition is disposed of in the same terms as WPMB No. 39 of 2025. 6. Pending application, if any, also stands disposed of.
_____________________ MANOJ KUMAR GUPTA, C.J.
___________________ SUBHASH UPADHYAY, J.
Dt: 9th April, 2026 Rathour PRAVINDRA SINGH RATHOUR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=23699ccc2fd40ad81b6fd13323779d9e3aeb109 7d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40CC6179B8 E010331BA695239171F906FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2026.04.10 15:26:21 +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.