Jugal Kishor vs. Commissioner SGST

Facts

The petitioner, Jugal Kishor, filed a writ petition challenging the cancellation of his GST registration. The cancellation order, dated 20.07.2019, was issued due to the petitioner's failure to file GST returns for six consecutive months. The petitioner contended that an identical issue had been decided by the Uttarakhand High Court in a previous writ petition, WPMB No.39 of 2025, and requested that the present petition be decided in terms of that judgment. The counsel for the State conceded that the issue was indeed identical and agreed to the proposed course of action.

Held

The Court held that in view of the consensus between the parties and the identical nature of the issue to that decided in WPMB No.39 of 2025, the writ petition is decided in terms of the judgment rendered on 24.02.2025 in WPMB No.39 of 2025. The specific findings and reasoning from the prior judgment are not detailed in this order, but the operative direction is to follow that precedent. The Court did not expressly leave any issues undecided, as it proceeded based on the parties' agreement and the prior ruling.

Key Issues

1. Whether the cancellation of GST registration due to non-filing of returns for six consecutive months is valid, considering the precedent set by this Court in WPMB No.39 of 2025? The petitioner argued that the present case involves an identical issue to that decided in WPMB No.39 of 2025, and therefore, the petition should be decided in terms of the previous judgment. The petitioner relied on the judgment in WPMB No.39 of 2025. The revenue (Commissioner SGST and Another) conceded that the issue was identical and agreed that the writ petition could be decided in terms of the judgment relied upon by the petitioner.