Meharvan Singh Contractor vs. Commissioner State Goods And Services Tax Commissionerate

Facts

The petitioner, Meharvan Singh Contractor, a proprietorship firm registered under the CGST Act, 2017, had its GST registration cancelled by Respondent No. 2 on August 29, 2023, due to non-filing of GST returns for six consecutive months. The petitioner expressed readiness to pay all outstanding GST, penalties, and interest. The petitioner sought to quash the cancellation order and sought a direction to permit filing an application for revocation of cancellation under Section 30 of the UKGST/CGST Act, 2017, and for the respondent to consider it.

Held

The Court held that the matter was covered by a previous order in WPMS No. 2650 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 dues, including tax, interest, and penalty. The Competent Authority is directed to consider the petitioner's application and pass an appropriate order as per law within four weeks thereafter. The writ petition was disposed of accordingly.

Key Issues

1. Whether the petitioner should be permitted to file an application for revocation of the cancellation of their GST registration, given their readiness to deposit all outstanding dues, including tax, interest, and penalty? (Mixed question of law and fact, turning on Section 30 of the CGST Act, 2017). Petitioner's arguments: The petitioner is ready to clear all dues and seeks an opportunity to file an application for revocation of cancellation. They rely on an identical controversy decided by this Court in WPMS No. 2650 of 2024. Revenue's arguments: The learned State Counsel did not oppose the petitioner's submission.