Ravindra Singh Gariya vs. State Of Uttarakhand

Facts

The petitioner, Ravindra Singh Gariya, filed a writ petition challenging a GST registration cancellation order dated May 16, 2023. The petitioner sought to quash this order and sought directions to permit him to file an application for revocation of the cancellation under Section 30 of the CGST Act. The petitioner stated readiness to pay all outstanding tax amounts, interest, and penalties. The respondents, State of Uttarakhand and others, did not oppose the petitioner's submissions. The Court noted that the matter was covered by previous orders in similar writ petitions.

Held

The Court held that if the petitioner files an application for revocation of the cancellation order, furnishes all pending GST returns, and deposits all outstanding dues of tax, interest, and penalty within two weeks from the date of the order, the competent authority shall consider and decide the petitioner's application in accordance with the law within two weeks thereafter. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The ratio decidendi is that a taxpayer demonstrating willingness to rectify non-compliance by clearing dues and filing returns can be granted an opportunity to seek revocation of cancelled GST registration, subject to timely compliance and statutory consideration by the authority.

Key Issues

1. Whether the petitioner should be permitted to file an application for revocation of the GST registration cancellation order, given his readiness to deposit outstanding dues and furnish pending returns? (Question of law and fact, turning on Section 30 of the CGST Act). The petitioner argued that they are ready to furnish all pending GST returns and deposit the entire dues of tax, interest, and penalty along with the application for revocation within two weeks. The respondents did not oppose this submission.