Savitri Devi vs. Commissioner State Goods And Services Tax

Facts

The petitioner, Savitri Devi, challenged an order dated 23.04.2024 passed by the Commissioner, State Goods and Services Tax, Dehradun, which cancelled her 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 from a Co-ordinate Bench in a similar case, WPMB No.39 of 2025, where the petitioner was permitted to apply for revocation of the cancellation order. The State, represented by the learned Brief Holder, 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. 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 subject to furnishing all pending returns and depositing the unpaid tax along with interest and penalty, the Competent Authority is directed to consider the petitioner's prayer for revocation as per law within four weeks from the date of receipt of the application. The ratio decidendi is that in cases of GST registration cancellation due to non-filing of returns, where a precedent exists for allowing revocation upon compliance with statutory requirements, similar relief should be extended to other petitioners facing identical circumstances, provided the State has no objection.

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? The petitioner argued that identical facts and circumstances warrant similar relief, citing the previous Co-ordinate Bench order. The revenue/State, through its learned Brief Holder, stated it had no objection to the petition being disposed of in the same terms as the cited case.