Lal Singh Bisht vs. Assistant Commissioner State Goods And Services Tax

Facts

The petitioner, Lal Singh Bisht, has challenged an order dated 14.06.2024 passed by the Assistant Commissioner, State Goods and Services Tax, Dehradun, which cancelled his GST registration. The cancellation was based on the petitioner's failure to file returns within the prescribed period. The petitioner's counsel referred to a previous order by a Co-ordinate Bench in a similar case (WPMB No.39 of 2025). In that case, the petitioner was permitted to file an application for revocation of the cancellation order, subject to depositing unpaid tax, interest, and penalty. The authority was then directed to decide the revocation application. The State's counsel had no objection to a similar order being passed in the present petition.

Held

The Court decided to dispose of the writ petition in the same terms as WPMB No.39 of 2025. The reasoning was based on the petitioner's submission that the facts were identical to the previous case and the State's lack of objection. The operative directions are that the petitioner is permitted to move an application for revocation of the cancellation order. If the petitioner files such an application within two weeks from the date of the order and also furnishes all pending returns and deposits the unpaid tax along with interest and 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. 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 argument: The petitioner contended that the facts and circumstances of the present case are identical to those in WPMB No.39 of 2025. They relied on the order passed in that case, which permitted the petitioner therein to apply for revocation of the cancellation order upon fulfilling certain conditions, and requested similar liberty. Revenue/State's argument: The learned Brief Holder for the State/respondents stated that they had no objection if the present writ petition was disposed of in the same terms as WPMB No.39 of 2025.