Avadh Enterprises Vs Commissioner of The CGST (Uttarakhand High Court)
The Uttarakhand High Court disposed of the writ petition by applying the same relief already granted in earlier, identical matters concerning cancellation of GST registration for non-filing of returns. The parties agreed that the facts were not in dispute and that the case was squarely covered by a prior judgment dated 17.03.2025, which itself followed an earlier decision dated 24.02.2025. In those proceedings, the Court had dealt with a taxable person whose GST registration was cancelled by the Assistant Commissioner on account of failure to furnish GST returns for the prescribed period. The show cause notice in that case clearly recorded non-filing of returns as the sole ground for cancellation.
Relying on a coordinate bench decision, the Court had permitted the petitioner to apply for revocation of the cancellation order. It directed that if the application for revocation was filed within two weeks, along with furnishing all pending returns and payment of unpaid tax, interest, and penalty, the competent authority must consider the application and pass an appropriate order in accordance with law within four weeks of receipt. The State had raised no objection to granting such liberty.
In the present writ petition, both counsels submitted that the petitioner was similarly situated and sought disposal on identical terms. Accepting these submissions, the High Court recorded the consensus and disposed of the writ petition by granting the same relief as contained in paragraph 8 of the order dated 24.02.2025. Accordingly, the petitioner was permitted to move an application for revocation of the GST registration cancellation, subject to compliance with statutory requirements relating to filing of returns and payment of dues. The Court made no order as to costs and directed that all pending applications, if any, would stand closed. The writ petition was thus disposed of in terms of the earlier binding directions.
