Santa Singh vs. Superintendent
Held
The Court held that the writ petition should be disposed of in terms of the judgment passed in Writ Petition (M/B) No. 39 of 2025. The reasoning was based on the consensus between the learned counsel for both parties, acknowledging the precedent set by the earlier judgment. The operative part of the earlier judgment, which was adopted here, permitted the petitioner to apply for revocation of the cancellation order. This application was to be made within two weeks from the date of the order. Upon such an application, along with the furnishing of all pending returns and the deposit of unpaid tax, interest, and penalty, the Competent Authority was directed to consider the prayer for revocation within four weeks from the date of receipt of the application, as per law. No issue was expressly left undecided, as the matter was resolved by applying the prior judgment.
Facts
The petitioner, Santa Singh, a taxable person registered under the Central GST Act, 2017, challenged an order dated 20.09.2025 cancelling his registration. This cancellation was based on a show cause notice dated 14.08.2025, which cited the petitioner's failure to furnish returns for a continuous period of six months as the sole reason. The petitioner argued that an identical issue was previously decided by the High Court in Writ Petition (M/B) No. 39 of 2025 and that the present petition should be decided in terms of that earlier order. The respondent, Superintendent, Central Goods and Service Tax, was given time to obtain instructions and subsequently agreed to dispose of the case in line with the aforementioned judgment.
Key Issues
1. Whether the cancellation of the petitioner's GST registration, based on the failure to furnish returns for six continuous months, is valid in light of the High Court's previous decision in Writ Petition (M/B) No. 39 of 2025? Petitioner's Contention: The petitioner contended that the present writ petition should be decided in terms of the judgment passed by this Court in Writ Petition (M/B) No. 39 of 2025, as it dealt with an identical issue. The petitioner relied on the operative portion of that judgment which permitted the petitioner therein to apply for revocation of the cancellation order upon furnishing pending returns and depositing unpaid tax along with interest and penalty. Respondent's Contention: The respondent, after obtaining instructions, submitted that the case could be disposed of in terms of the judgment dated 24.02.2025 passed in Writ Petition (M/B) No. 39 of 2025, titled ‘M/s Anshul Enterprises through its Proprietor vs. State Tax Officer’.
Sections Cited
Central GST Act, 2017
AI-generated summary — verify with the full judgment below
UKHC010185202026
2026:UHC:9649-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS
2 026
WPMB/888/2026
Santa Singh --Petitioner Versus Superintendent, Central Goods and Service Tax --Respondent
Hon'ble Manoj Kumar Tiwari, A.C.J. Hon'ble Subhash Upadhyay, J.
Sri Rohit Arora, learned counsel for petitioner.
Sri Shobhit Saharia, learned counsel for respondent.
Petitioner is a taxable person registered under Central GST Act, 2017. His registration was cancelled vide order dated 20.09.2025. Thus, feeling aggrieved, petitioner has approached this Court challenging his registration cancellation order dated 20.09.2025 and the show cause notice dated 14.08.2025, which was issued before cancellation of his registration.
Perusal of show cause notice reveals that the sole reason for cancelling petitioner’s registration is that he failed to furnish returns for a continuous period of six months.
Learned counsel for petitioner submits that an identical issue was dealt with by this Court in
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.