Ms Irshad Ahmad Contractor vs. Commissioner State Goods And Service Tax Dehradun
Original PDF →Facts
The petitioner, M/S Irshad Ahmad Contractor, filed a writ petition before the Uttarakhand High Court seeking to quash the cancellation of their GST registration, which was ordered on 23/04/2024 by respondent no. 3. The petitioner expressed readiness to pay any outstanding tax, interest, and late fees. They also sought a direction for respondent no. 3 to consider their application for revocation of the GST registration in accordance with the law. The petitioner argued that their case was identical to a previously decided matter by the same High Court. The learned State Counsel admitted that the present matter was indeed covered by the earlier judgment.
Held
The High Court noted that the petitioner's counsel submitted that an identical issue had already been decided by this Court on 24.05.2024 in WPMS No. 1365 of 2024, M/S Sigma Services Vs. Commissioner Center Goods, Dehradun and another, and that the instant matter was squarely covered by that judgment. The learned State Counsel admitted this fact. Consequently, the Court decided the instant petition in terms of the judgment dated 24.05.2024, passed in WPMS No. 1365 of 2024. The specific directions or findings from the cited judgment are not detailed in the provided text, but the operative direction is to decide the present petition in line with the precedent.
Key Issues
1. Whether the cancellation of the petitioner's GST registration order dated 23/04/2024, passed by respondent no. 3, is liable to be quashed, considering the petitioner's willingness to clear all dues, and whether a direction should be issued for the consideration of their application for revocation of GST registration under Section 30 of the SGST Act, 2017? Petitioner's contention: The petitioner argued that an identical issue had been decided by the High Court on 24.05.2024 in WPMS No. 1365 of 2024, M/S Sigma Services Vs. Commissioner Center Goods, Dehradun and another, and therefore, the present petition should be decided in the same manner. Revenue's contention: The learned State Counsel admitted that the present matter was covered by the aforementioned judgment.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT
Corum: Hon’ble Ravindra Maithani. J.
Hon’ble Ashish Naithani, J.
Hon’ble Ravindra Maithani, J. (Oral)
By means of the instant petition, the petitioner seeks the following reliefs:- “i) Issue a writ of certiorari quashing the cancellation of GST Registration order 23/04/2024 passed by respondent no.3 (Annexure No.1 to W.P.) as petitioner is ready to pay all the balance tax, interest on it and late fee if any. ii) Issue a writ order or direction in the nature of application U/S 30 of the SGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN 05BZRPA1754N1Z2 of the Petitioner and further direct the Respondent No.3 to consider the application of the Petitioner in accordance with law. Hon’ble court deem fit and proper, in the circumstances of the present case. iii) Issue any other or further writ, order or direction which this Hon’ble Court may deem fit and proper in the circumstances of the case. iv) To award the cost of the petition in favour of the petitioner.”
Heard learned counsel for the parties and perused the record.
2
Learned counsel for the petitioner submits that an identical issue has already been decided by this Court on 24.05.2024 while deciding WPMS No.1365 of 2024, M/S Sigma WPMS No.1365 of 2024, M/S Sigma Services Vs. Commissioner Center Goods, Dehradun and another.
(Ashish Naithani, J.) (Ravindra Maithani, J.)
2026 Sanjay
SANJAY KANOJIA DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=e50e50b49596520698eff87e0a08bbd 504686df4d1afc60f54a287831dec46fe, postalCode=263001, st=UTTARAKHAND, serialNumber=26EEB7122ED0DD23233A255D D8EC450A84B515A087CAEFD1B3179A7DEAE4 0699, cn=SANJAY KANOJIA Date: 2026.02.24 10:43:56 +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.