Maa Bhawani Minrals vs. Commissioner Central Goods And Services Tax
Held
The Court disposed of the writ petition by directing that if the petitioner makes a representation to the Proper Officer, deposits the entire amount of tax, penalty, late fee, and interest, and furnishes all documents requested in the show cause notice, then the Proper Officer shall consider the representation and decide on it as per law within four weeks from the date of presentation. This implies that the Court did not directly quash the orders but provided a mechanism for the petitioner to seek redressal by fulfilling certain conditions. The Court's decision is based on the consensus reached between the petitioner and the revenue, where the revenue agreed to consider the representation if the petitioner complied with the stated conditions.
Facts
The petitioner, Maa Bhawani Minrals, had its GST registration cancelled due to non-furnishing of GST returns for six consecutive months. The petitioner applied for revocation of this cancellation. However, the application for revocation was rejected because the petitioner did not submit a reply to a show cause notice that was issued prior to the rejection. The petitioner then filed a writ petition before the High Court seeking to quash the order of cancellation of registration and the order rejecting the revocation application, and to restore its GST registration. Alternatively, the petitioner sought liberty to submit a fresh application for revocation.
Key Issues
1. Whether the Court should quash the order cancelling the petitioner's GST registration and the order rejecting the revocation application, and direct the restoration of the registration? Petitioner's argument: The petitioner is ready to submit pending returns and deposit all applicable taxes, penalties, late fees, and interest. They seek permission to make a representation to the competent authority and request the authority to decide on the revocation application. Revenue's argument: The respondent (Commissioner & Another) has no objection if the competent authority is directed to consider the petitioner's representation, provided the petitioner undertakes to pay all dues and submits the required documents as per the show cause notice.
Sections Cited
None explicitly mentioned in the provided text, but the context relates to GST registration cancellation and revocation procedures.
AI-generated summary — verify with the full judgment below
UKHC010195182026
2026:UHC:10029-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/921/2026
Maa Bhawani Minrals --Petitioner Versus Commissioner & Another --Respondents
Hon’ble Manoj Kumar Tiwari, A.C.J. Hon’ble Subhash Upadhyay, J. Mr. Tarun Pande and Mr. Ashish Agarwal, Counsel for the petitioner.
Mr. Shobhit Saharia, Advocate, for the respondents.
(2) Petitioner’s GST registration was cancelled due to non-furnishing of GST returns for six consecutive months. Petitioner sought for revocation of the cancellation order. Application seeking revocation has been rejected on the ground that petitioner did not submit any reply to the show cause notice, which was issued before rejection of application for revocation of GST cancellation. Thus feeling aggrieved, petitioner has filed this writ petition seeking the following reliefs:
“i) Issue a writ, order, or direction in the nature of Certiorari quashing the original Order for Cancellation of Registration dated 18.03.2025 (Reference No.
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