Case Law Details
Avadh Enterprises Vs Commissioner of The CGST (Uttarakhand High Court)
Summary: 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.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
Learned counsel for the parties submit that the instant writ petition could be disposed of in terms of the judgment dated 17.03.2025, rendered in Writ Petition (M/B) No.71 of 2025, which came to be passed following the order in Writ Petition (M/B) No.39 of 2025, which reads as under:-
“Heard the learned counsel for the petitioner and learned Brief Holder for the State. 2) The facts are not in dispute. Both the counsels are at ad idem regarding the facts. Both the counsels submit that in similar facts a Co-ordinate Bench of this Court while disposing of Writ Petition (S/B) No. 39 of 2025 dated 24.02.2025, was pleased to hold and order as follows: “Ms. Prabha Naithani, learned counsel for the petitioner.
2) Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand through video conferencing.
3. Petitioner is a taxable person, registered under GST Act, 2017. His GST registration has been cancelled by Assistant Commissioner, Haridwar-Sector 3 vide order dated 12.03.2024. Challenging the cancellation order, petitioner has filed this Writ Petition.
4. The show cause notice issued to the petitioner on 23.02.2024 reveals that cancellation has been ordered on account of petitioner’s failure to furnish GST returns for prescribed period.
5. Learned counsel for the petitioner relied upon a judgment rendered by learned Single Judge in Writ Petition (M/S) No. 3283 of 2024, whereby, petitioner in that case was permitted to make application for revocation of the cancellation order and the Competent Authority was directed to consider the application and pass appropriate order as per law, within four weeks thereafter.
6. Learned counsel for the petitioner submits that a similar order be passed in the present case also.
7. Ms. Puja Banga, learned Brief Holder submits that she has no objection if petitioner is permitted to move appropriate application for revocation of cancellation order.
8. Accordingly, present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner’s prayer for revocation as per law within four weeks from the date of receipt of such application.”
3) Both the counsels submit that the instant petitioner also being similarly situated as the petitioner in the aforesaid writ petition, the instant writ petition also be disposed of on similar terms. 4) Submissions of both counsels are placed on record. 5) Writ petition is disposed of on the above terms as in Para 8 of the order dated 24.02.2025.”
2. The submission of both the counsels is placed on record.
3. The instant writ petition is disposed of in terms of relief granted in Paragraph No.8 of the judgment dated 24.02.2025, rendered in Writ Petition (M/B) No.39 of 2025.
4. The writ petitions stand ordered accordingly.
5. There shall be no order as to costs.
6. As a sequel thereto, pending application, if any, shall stand closed.
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