Ms Umesh Chandra Gstin vs. Commissioner Central Goods And Services Tax Commissionerate
Facts
The petitioner, with GSTIN 05BBZPC5011J1ZN, filed a writ petition seeking to quash the cancellation of their GST registration, which was ordered on 18.04.2020 by Respondent No. 2. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. Additionally, the petitioner sought a direction to permit them to file an application under Section 30 of the UKGST/CGST Act, 2017, for revocation of the cancellation and requested the respondent to consider this application. The petitioner's counsel stated that the controversy was covered by a previous judgment of the Court dated 24.02.2025 in WPSB No. 39 of 2025, Kumaon Mandal Vikas Nigam Ltd Vs. Dinesh Chandra Gururani. The State counsel admitted this fact.
Held
The Court held that the controversy in the present petition is squarely covered by the judgment dated 24.02.2025, passed in WPSB No. 39 of 2025, Kumaon Mandal Vikas Nigam Ltd Vs. Dinesh Chandra Gururani. The State counsel admitted this fact. Consequently, the instant petition was decided in terms of the aforementioned judgment. The specific operative directions from the prior judgment, which would govern this case, are not detailed in this excerpt but would likely involve allowing the petitioner to file a revocation application and directing the respondent to consider it in accordance with law, subject to payment of dues as indicated by the petitioner. No issue was expressly left undecided.
Key Issues
1. Whether the petitioner is entitled to a writ of certiorari to quash the order dated 18.04.2020 cancelling their GST registration, given their willingness to pay all dues, under Section 30 of the UKGST/CGST Act, 2017? The petitioner argued that the cancellation order should be quashed as they are prepared to settle all tax liabilities, interest, and late fees, and sought permission to file a revocation application under Section 30 of the Act. The revenue contended that the matter is squarely covered by a previous judgment of this Court in WPSB No. 39 of 2025, Kumaon Mandal Vikas Nigam Ltd Vs. Dinesh Chandra Gururani, dated 24.02.2025. The Court had to decide if the petitioner's willingness to pay dues and the applicability of the precedent justified the relief sought.
Sections Cited
Section 30
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS D2- 15
WPMB No.880 of 2025 Hon’ble Ravindra Maithani, J. Hon’ble Alok Mahra, J. Mr. Hemant Singh Mahra, Advocate for the petitioner. Mr. Shobhit Saharia, Advocate for the respondents, through video conferencing. By means of the instant petition, the petitioner seeks the following reliefs:- i. Issue a writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 18.04.2020 Ref No.ZA050420002381F passed by the Respondent no.2 as petitioner is ready to pay all the balance tax, interest on it and late fee if any. (Annexure No.2). 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 GSTIN: 05BBZPC5011J1ZN of the Petitioner and further direct the respondent no.2 to consider the application of the petitioner in accordance with law.
The judgment continues below.
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