Abbal Dass Arya vs. Commissioner State Goods And Services Tax Commissioner
Facts
The petitioner, Abbal Dass Arya, had his Goods and Services Tax (GST) registration cancelled by respondent no. 2 due to non-furnishing of GST returns within the prescribed period. A show cause notice was issued on December 17, 2024, and the cancellation order was passed on January 18, 2025. The petitioner filed a writ petition seeking a direction to the competent authority to decide his application for revocation of the cancellation order. The petitioner was ready to submit pending returns and deposit the outstanding tax and penalty. The revenue conceded that the issue was identical to a previously decided case.
Held
The Court held that the writ petition should be decided in terms of the judgment rendered in WPMB No. 487 of 2026. The petitioner was permitted to move an application for revocation of the cancellation order. If the petitioner files such an application within two weeks from the date of the order, furnishes all pending returns, and deposits the unpaid tax along with interest and penalty, the competent authority is directed to consider the petitioner's prayer for revocation in accordance with the law within four weeks from the date of receiving the application. The Court did not expressly leave any issue undecided, as the matter was resolved based on a prior judgment and the petitioner's undertaking.
Key Issues
1. Whether the competent authority should be directed to consider the petitioner's application for revocation of GST registration cancellation, given his willingness to file pending returns and deposit dues? (Question of law and fact, turning on principles of natural justice and statutory provisions for revocation). Petitioner's arguments: The petitioner argued that he had filed an application for revocation of the cancellation order and was prepared to submit all pending returns and deposit the requisite tax and penalty. He relied on a previous judgment of the High Court in WPMB No. 487 of 2026, which dealt with an identical issue, and requested a direction for the competent authority to decide his application. Revenue's arguments: The revenue, through its counsel, conceded that the issue in the present case was identical to the one decided in WPMB No. 487 of 2026.
Sections Cited
None explicitly mentioned in the provided text, but the context implies provisions related to GST registration cancellation and revocation.
AI-generated summary — verify with the full judgment below
UKHC010185252026
2026:UHC:9450-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
WPMB/889/2026
Abbal Dass Arya --Petitioner Versus Commissioner & Another --Respondents
Hon’ble Manoj Kumar Tiwari, A.C.J. Hon’ble Subhash Upadhyay, J. Mr. Pranav Singh, Advocate, for the petitioner.
Ms. Pooja Banga, Brief Holder, for the State.
(2) On the oral prayer made by Mr. Pranav Singh, petitioner is permitted to withdraw the first prayer.
(3) Petitioner’s GST registration has been cancelled by respondent no. 2 for non-furnishing of GST returns within the prescribed period. It is not in dispute that a show cause notice was issued to petitioner on 17.12.2024 and his GST registration was thereafter cancelled on 18.1.2025. (4) Learned Counsel for the petitioner submits that petitioner has moved an application for revocation of cancellation order. He submits that petitioner is ready to submit pending returns and also to deposit the amount of tax and penalty, therefore the competent authority be directed t
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.