Ms Devendra Singh Adhikari Gstin vs. Commissioner State Goods And Services Tax Commissionerate
Facts
The petitioner, M/s Devendra Singh Adhikari, a proprietorship firm registered under the CGST Act, 2017, had its GST registration cancelled by respondent no. 2 on May 25, 2025, due to non-filing of GST returns for six consecutive months. The petitioner, a service provider, is now ready to pay all outstanding GST dues, including penalties and interest. The petitioner sought to quash the cancellation order and permit them to file an application for revocation of cancellation under Section 30 of the CGST Act, 2017. The petitioner's counsel referred to a previous identical order by the High Court in WPMS No. 2285 of 2024, which was not opposed by the respondents.
Held
The Court held that the matter was covered by the order passed in WPMS No. 2285 of 2024. The petitioner was granted liberty to move an application for revocation of the cancellation order under Section 30(2) of the CGST Act, 2017, within two weeks. This application must be accompanied by all pending GST returns and the deposit of outstanding tax, dues, and interest. The Competent Authority was directed to consider the petitioner's application and pass an appropriate order in accordance with the law within four weeks of its submission. The writ petition was disposed of in terms of these directions.
Key Issues
1. Whether the cancellation of GST registration for non-filing of returns for six months, where the petitioner is willing to pay all dues, should be quashed and the petitioner be permitted to file an application for revocation of cancellation under Section 30(2) of the CGST Act, 2017? Petitioner's Contention: The petitioner argued that they are ready to pay all outstanding tax, interest, and late fees for the period of non-filing. They relied on a previous order of the High Court in WPMS No. 2285 of 2024, which dealt with an identical controversy, suggesting a precedent for allowing such applications. Respondents' Contention: The respondents did not oppose the petitioner's submissions or the relief sought, implicitly agreeing that the matter could be decided based on the cited precedent.
Sections Cited
Section 30, Section 30(2)
AI-generated summary — verify with the full judgment below
2024:UHC:7965 1
HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition (M/S) No. 2950 of 2024 24th October, 2024 Ms Devendra Singh Adhikari GSTIN ……..Petitioner
Versus
Commissioner State Goods and Services Tax Commissionerate and another ……..Respondents ---------------------------------------------------------------------- Presence:- Mr. Hemant Singh Mahra, Advocate for the petitioner. Mr. Tarun Lakhera, Brief Holder for the State. ---------------------------------------------------------------------- Hon'ble Pankaj Purohit, J.
Heard learned counsel for the parties.
Petitioner is a proprietorship firm who runs a business under the name and style ‘M/s Devendra Singh Adhikari’ situated in Kimtoli Malla Khatera, Lohaghat, Champawat. Petitioner deals as a service provider. Petitioner is registered under the Central Goods and Service Tax Act, 2017 (for short “the CGST Act, 2017”).
The registration of the petitioner has been cancelled by respondent no.2 vide order dated 25.05.2025 for non filing of the GST return for a continuous period of six months.
Learned counsel for the petitioner contends th
The judgment continues below.
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