Danusri Builders vs. The Deputy Commissioner

Facts

The petitioner, Danusri Builders, had its Goods and Services Tax (GST) registration cancelled on March 17, 2024. The stated reason for cancellation was the non-commencement of business within six months from the date of registration. Following this cancellation, the petitioner submitted a representation on August 1, 2026, seeking revocation of the cancellation. As no action was taken on the representation, the petitioner approached the High Court by way of a writ petition seeking a mandamus to direct the respondent, the Deputy Commissioner, Commercial Tax Officer, to revoke the cancellation and restore the GST registration. The petitioner applied for revocation significantly after the statutory time limit.

Held

The Court held that the direction requested by the petitioner, which was to revoke the cancellation of their GST registration and restore it, could not be granted. This was because the petitioner had applied for revocation long after the expiry of the time limit specified in the applicable GST statutes. Consequently, the Court disposed of the writ petition by leaving it open for the petitioner to challenge the cancellation of registration in accordance with law. No order as to costs was made. The primary reasoning was the petitioner's failure to adhere to the statutory timelines for seeking revocation of registration cancellation.

Key Issues

1. Whether the Court can issue a writ of mandamus directing the respondent to revoke the cancellation of GST registration and restore it, when the petitioner applied for revocation beyond the statutory time limit prescribed under the GST statutes? The petitioner argued that they had approached the Court for a mandamus to direct the respondent to revoke the cancellation of their GST registration. The respondent, the Deputy Commissioner, Commercial Tax Officer, did not present any arguments as recorded in the judgment. The Court's decision was based on the petitioner's delay in applying for revocation beyond the stipulated time limit.