M/S Kalra Traders vs. Union Of INDIA
Held
The Court held that the writ petition could be disposed of in terms of the judgment dated September 19, 2025, rendered in Writ Petition (M/B) No. 782 of 2025. The Court permitted the petitioner to move an application for revocation of the cancellation order. The operative directions stipulated that 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 shall consider the prayer for revocation within four weeks from the receipt of the application, in accordance with the law. Pending applications, if any, were also disposed of.
Facts
The petitioner, M/s Kalra Traders, had its GST registration cancelled by Respondent No. 3 on May 31, 2024, due to continuous non-furnishing of GST returns for six months. The petitioner filed a writ petition before the High Court challenging this cancellation. The petitioner's counsel submitted that a similar issue was dealt with by a Coordinate Bench in another writ petition, Writ Petition (M/B) No. 782 of 2025, and argued that the present petition could be decided on similar terms. The counsel for the respondents conceded that the issue was identical and agreed to a decision in terms of the judgment rendered in the aforementioned writ petition.
Key Issues
1. Whether the cancellation of GST registration for continuous non-furnishing of returns, without considering the petitioner's right to seek revocation, is legally sustainable? The petitioner argued that the present case is identical to Writ Petition (M/B) No. 782 of 2025, which dealt with a similar issue of GST registration cancellation for non-filing of returns. The petitioner contended that the present writ petition should be decided in the same manner as the previous one, implying a favorable outcome based on the precedent. The revenue (Union of India and others) conceded that the issue involved in the present writ petition is identical to the one decided in Writ Petition (M/B) No. 782 of 2025. Therefore, the revenue agreed that the writ petition could be decided in terms of the judgment rendered in that prior case.
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
SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures UKHC010181492026
2026:UHC:9594-DB COURT’S OR JUDGES’S ORDERS
2026
WPMB No. 879 of 2026 M/s Kalra Traders
...........Petitioner
Vs. Union of India & others
.........Respondents Hon’ble Manoj Kumar Tiwari, A.C.J. Hon’ble Subhash Upadhyay, J.
Mr. Prince Chauhan, learned counsel holding brief of Mr. Gaurav Singh, learned counsel for the petitioner.
Mr. Piyush Tiwari, learned Standing Counsel for the Union of India- respondent no.1. 3. Mr. Shobhit Saharia, learned counsel for respondent nos.2 and 3. 4. GST registration of petitioner was cancelled by respondent no.3 vide order dated 31.05.2024 for non- furnishing GST returns for continuous period of six months.
Learned counsel for the petitioner submits that Coordinate Bench dealt with similar issue in Writ Petition (M/B) No.782 of 2025. He submits that present writ petition can also be decided in similar terms.
Mr. Shobhit Saharia, learned counsel for respondent nos.2 and 3 concedes that issue involved in the present writ p
The judgment continues below.
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