Ms Saini Trader vs. State Tax Officer

Facts

The petitioner, M/s Saini Trader, has challenged an order dated 28.12.2024, passed by the State Tax Officer, which cancelled the petitioner's GST registration. The cancellation was based on the petitioner's failure to file Goods and Services Tax (GST) returns within the prescribed period. The petitioner argued that in a similar case, WPMB No.39 of 2025, a Co-ordinate Bench of the High Court had allowed the petitioner to apply for revocation of the cancellation order. The petitioner sought similar relief in the present writ petition.

Held

The Court held that the present 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, the petitioner must also furnish all pending returns and deposit the unpaid tax along with applicable interest and penalty. The Competent Authority is then directed to 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 explicitly leave any issue undecided, as the matter was resolved based on 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? The petitioner argued that identical facts and circumstances in WPMB No.39 of 2025 led to a Co-ordinate Bench permitting the petitioner therein to file an application for revocation of the cancellation order, subject to certain conditions. The petitioner contended that similar liberty should be extended to them. The respondent, State Tax Officer, through the learned Brief Holder, had no objection to the present writ petition being disposed of in the same terms as the aforementioned case.