Ms Vaibhav Traders vs. Commissioner State Goods And Services Tax Commissionerate
Facts
The petitioner is aggrieved by the cancellation of their GST registration, which was due to non-filing of GST returns for six consecutive months. The petitioner sought a writ of certiorari to quash the cancellation order dated 15/12/2023 and a writ of mandamus to permit them to file an application under Section 30 of the UKGST/CGST Act, 2017, for revocation of the cancellation. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. The GSTIN of the petitioner is 05BJLPG7240K1Z3. The petitioner argued that an identical issue was decided by a coordinate bench of the High Court in a previous writ petition.
Held
The Court decided to dispose of the writ petition in terms of the judgment rendered in Writ Petition (M/B) No. 939 of 2025, due to the consensus between the parties. The specific findings or reasoning from the cited judgment are not detailed in this order. However, the operative direction is to decide the present writ petition in line with the previous ruling. The relief granted is implicitly to allow the petitioner to pursue the remedies available as per the law, as guided by the prior judgment. No issue was expressly left undecided.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months, without considering the petitioner's willingness to pay dues, is legally sustainable? (Question of law). The petitioner argued that the cancellation order should be quashed as they are prepared to clear all tax liabilities, interest, and late fees, and sought permission to file an application for revocation under Section 30 of the UKGST/CGST Act, 2017. The revenue or State did not present any arguments against the petitioner's contentions, conceding that the petition could be decided based on a previous judgment of a coordinate bench.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
2025:UHC:11565-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
WPMB 1019/2025 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Subhash Upadhyay, J.
Mr. Tarun Pande, Advocate, for the petitioner. Ms. Pooja Banga, Brief Holder, for the State.
(2) Petitioner is aggrieved by cancellation of his GST Registration due to non-filing of GST Return for consecutive six months. In this writ petition, petitioner has sought the following reliefs:
“i. Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 15/12/2023 (Annexure No. 3 to W.P) as the petitioner is ready to pay all the balance tax, interest on it and late fee if any.
ii. Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application under Section 30 of the UKGST/CGST Act 2017, for filing an application for revocation of the cancellation of the GST registration bearing number GSTIN 05BJLPG7240K1Z3 of the Petitioner
The judgment continues below.
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