M/S Sdb Electricals Private Limited vs. State Tax Officer SGST
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The petitioner, M/s SDB Electricals Private Limited, filed a writ petition challenging the cancellation of its GST registration. The cancellation was based on the ground of non-filing of GST returns for six consecutive months. The order of cancellation was passed by the State Tax Officer, SGST. 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 identical and agreed to the petition being decided based on the prior judgment.
Held
The Court held that in view of the consensus between the parties that the issue involved in the present writ petition is identical to the issue decided in WPMB No.39 of 2025, the present writ petition is decided in terms of the judgment rendered in WPMB No.39 of 2025 dated 24.02.2025. The operative direction is to decide the present petition in line with the aforementioned judgment. No specific finding on the validity of cancellation or the reasoning behind the prior judgment was elaborated in this order, as it was based on consensus and precedent. The specific provisions of the GST Act or Rules that were the subject of the prior judgment are not detailed in this order.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six consecutive months is valid, considering the precedent set by this Court in WPMB No.39 of 2025? Petitioner's contention: The petitioner argued that the issue in the present writ petition is identical to the one decided in WPMB No.39 of 2025. Therefore, the present petition should be decided in terms of the judgment in that case. Revenue's contention: The State conceded that the issue involved is identical to the one decided in WPMB No.39 of 2025. Consequently, the State submitted that the writ petition may be decided in terms of the judgment relied upon by the petitioner.
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Cause title — parties, addresses and appearances
JUDGMENT
GST registration of the petitioner was cancelled due to non-filing of GST returns for six consecutive months.
By means of this writ petition, petitioner has challenged the cancellation order dated 12.01.2023. It is contended that identical issue was decided by this Court in WPMB No.39 of 2025. Counsel for the petitioner submits that this petition be decided in terms of that judgment.
Learned counsel for the State concedes that the issue involved is identical, therefore, she submits that the writ petition may be decided of in terms of the judgment relied upon by learned counsel for the petitioner. 1
2025:UHC:11494-DB
In view of the consensus between the parties, this writ petition is decided in terms of the judgment dated 24.02.2025 rendered in WPMB No.39 of 2025. (Subhash Upadhyay, J.) (Manoj Kumar Tiwari, J.)
2025 SS
2 SUKHBANT SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=71978f9c61bfde0ba69967c787b1764ea7bc7dd129a8a6380 d49b1885e628615, postalCode=263001, st=UTTARAKHAND, serialNumber=2D8B71B8D8E345F6B7F95B1DD4FB4BEBD2B7D72C42 261361AED33172F152148D, cn=SUKHBANT SINGH Date: 2025.12.24 10:12:40 +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.