M/S Dangwal Singh And Contractor vs. Commissioner Central Goods And Services Tax Commissionerate Dehradun
Facts
The petitioner, M/s Dangwal Singh and Contractor, is a taxable person registered under the GST Act, 2017. Their GST registration was cancelled by the Assistant Commissioner, Haridwar-Sector 3, vide an order dated 12.03.2024. The cancellation was based on the petitioner's failure to furnish GST returns for the prescribed period, as indicated in a show cause notice dated 23.02.2024. The petitioner challenged this cancellation order by filing a writ petition. The present writ petition is being disposed of in terms of a previous judgment dated 17.03.2025, which followed an order in Writ Petition (M/B) No.39 of 2025.
Held
The Court decided to dispose of the writ petition on terms similar to a previous order in Writ Petition (M/B) No.39 of 2025. This means the petitioner is permitted to move an application for revocation of the cancellation order. If the petitioner files such an application within two weeks from the date of the order and also furnishes all pending returns, deposits unpaid tax along with interest and penalty, the Competent Authority shall consider the petitioner's prayer for revocation as per law within four weeks from the date of receipt of the application. The Court did not expressly leave any issue undecided, as the matter was disposed of based on concession and precedent.
Key Issues
1. Whether the petitioner should be permitted to make an application for revocation of the GST registration cancellation order, similar to the relief granted in a previous, similarly situated case (Writ Petition (M/S) No. 3283 of 2024)? Petitioner's contention: The petitioner argued that a similar order should be passed in their case, allowing them to apply for revocation of the cancellation order, citing a precedent from a learned Single Judge. Revenue's contention: The learned Brief Holder for the State submitted that they had no objection if the petitioner was permitted to move an appropriate application for revocation of the cancellation order.
Sections Cited
None explicitly mentioned in the provided text, as the decision relies on precedent and concession.
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Cause title — parties, addresses and appearances
JUDGMENT :(per Mr. G. Narendar, C.J.)
Learned counsel for the parties submit that the instant writ petition could be disposed of in terms of the judgment dated 17.03.2025, rendered in Writ Petition (M/B) No.71 of 2025, which came to be passed following the order in Writ Petition (M/B) No.39 of 2025, which reads as under:- “Heard the learned counsel for the petitioner and learned Brief Holder for the State. 2) The facts are not in dispute. Both the counsels are at ad idem regarding the facts. Both the counsels submit that in similar facts a Co-ordinate Bench of this Court while disposing of Writ Petition (S/B) No. 39 of 2025 dated 24.02.2025, was pleased to hold and order as follows: “Ms. Prabha Na
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