Miswahuddin vs. Assistant Commissioner State Tax

Facts

The petitioner, Miswahuddin, is a taxable person registered with Central GST. His GST registration was cancelled by an order dated 17.11.2023, passed by the Assistant Commissioner. The cancellation was based on a show cause notice dated 21.09.2023, which indicated that the petitioner had not furnished GST returns for the prescribed periods. Aggrieved by the cancellation order, the petitioner filed a writ petition before the High Court of Uttarakhand.

Held

The High Court disposed of the writ petition in terms of the judgment rendered by a Coordinate Bench of the same Court on 17.03.2025 in Writ Petition (M/B) No.71 of 2025. While the specific details of the Coordinate Bench's judgment are not provided in this extract, the Court's decision implies that the outcome of the present petition would align with the principles and directions laid down in that prior ruling. The respondent conceded to this approach, indicating no opposition to the proposed disposal. The Court did not delve into the merits of the cancellation order itself but rather adopted a procedural resolution based on precedent. No specific sections of the CGST Act or Rules were explicitly discussed or interpreted in this judgment, other than the implied reference to the grounds for cancellation of registration.

Key Issues

1. Whether the GST registration of the petitioner was liable to be cancelled for non-furnishing of GST returns for the prescribed periods, as per the relevant provisions of the CGST Act, 2017 and Rules framed thereunder? The petitioner argued that the writ petition should be disposed of in terms of a previous judgment passed by a Coordinate Bench of the same High Court on 17.03.2025 in Writ Petition (M/B) No.71 of 2025. The respondent, represented by the learned Standing Counsel, stated that they had no objection to the writ petition being disposed of in terms of the aforementioned judgment.