M/S Surendra Singh Contractor Pauri Garhwal vs. Commissioner Central Goods And Services Tax

WPMB/147/2025HC UttarakhandGSTCNR UKHC01004652202509 April 2025Bench: HON'BLE MR. JUSTICE ALOK KUMAR VERMA,HON'BLE MR. JUSTICE ALOK MAHRA3 pages

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Facts

The petitioner, M/s Surendra Singh Contractor, filed a writ petition before the Uttarakhand High Court challenging the cancellation of its GST registration. The petitioner sought quashing of the cancellation order dated 13/03/2024 and a direction to prefer an application for revocation of cancellation. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. The respondents, Commissioner, Central Goods and Services Tax & Another, were represented. The court heard both parties and considered the petitioner's willingness to clear dues and file for revocation.

Held

The Court disposed of the writ petition with the consent of both parties. It directed that if the petitioner deposits all outstanding dues of tax, including interest and penalty, and submits an application for the reversal of the cancellation of its GST registration within two weeks from the date of the order, the competent authority shall consider the application and pass an appropriate order as per law within four weeks from the date of production of the certified copy of the order along with the application. The Court explicitly stated that it had not expressed any opinion on the merits of the case.

Key Issues

1. Whether the petitioner should be permitted to file an application for revocation of the cancellation of its GST registration, considering its readiness to deposit outstanding dues, tax, interest, and late fees? (Question of law and fact, turning on the interpretation of relevant provisions of the UKGST/CGST Act, 2017, particularly Section 30). Petitioner's Contention: The petitioner argued that it was ready to deposit all outstanding tax, interest, and late fees and should be allowed to file an application for revocation of the cancelled GST registration. They sought a direction for the respondent authority to consider this application in accordance with the law. Respondents' Contention: The respondents sought four weeks' time to decide the application once it is filed by the petitioner.

Sections Cited

Section 30

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Cause title — parties, addresses and appearances

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE JUSTICE SHRI ALOK KUMAR VERMA AND HON’BLE JUSTICE SHRI ALOK MAHRA 9TH APRIL, 2025 WRIT PETITON (M/B) NO.147 OF 2025 M/s Surendra Singh Contractor …… Petitioner Vs. Commissioner, Central Goods and Services Tax & Another ……Respondents Counsel for the Petitioner. : Mr. Tarun Pandey, Advocate. Counsel for the Respondent : Mr. Shobhit Saharia, Nos. 1 & 2. Advocate. Upon hearing the learned counsel for the parties, this

Court made the following judgment:

(Per : Shri Alok Kumar Verma, J.)

The present writ petition has been filed under Article 226 of the Constitution of India with the following prayers:- “i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 13/03/2024 (Annexure No. 3 to W.P) as petitioner is ready to pay all the balance tax, interest on it and late fee if any.

ii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S 30 of the UKG

The judgment continues below.

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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.