Case Law Details
Ayush Sharma Vs Commissioner State Goods And Services Tax (Uttarakhand High Court)
The petition was filed seeking quashing of the GST registration cancellation order dated 10.11.2022 and permission to file an application for revocation under Section 30 of the UKGST/CGST Act, 2017. The petitioner submitted willingness to pay the outstanding tax, interest, and any applicable late fee, and also sought a direction to the authorities to consider the revocation application in accordance with law.
The matter was heard with counsel representing both parties, and the record was examined. At the outset, the petitioner’s counsel submitted that the issue involved in the present petition was already covered by a prior judgment dated 24.02.2025 passed by a Division Bench of the same High Court in a separate case. This submission was accepted by the counsel appearing for the respondents.
In view of the admitted position that the controversy was squarely covered by the earlier judgment, the Court did not independently examine the merits of the case. Instead, it disposed of the petition by applying the ratio of the earlier decision. Accordingly, the petition was decided in terms of the judgment dated 24.02.2025 passed by the Division Bench.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
Mr. Tarun Pandey and Mr. Ashish Agarwal, learned counsel for the petitioner.
1. Pooja Banga, learned Brief Holder for the State through V.C.
2. Instant petition has been filed by the petitioner, seeking the following reliefs:-
“a. Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 10/11/2022 (Annexure No.3 to W.P Page no.1.5) as petitioner is ready to pay all the balance tax, interest on it and late fee if any.
b. Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S 30 of the UKGST/CGST Act 2017, for filing an application for revocation of the cancellation of the GST registration bearing number GSTIN 05FTIPS2066C1ZP of the Petitioner and further direct the Respondent No.2 to consider the application of the Petitioner in accordance with law.
c. Issue any other writ order or direction which this Hon’ble court deem fit and proper, in the circumstances of the present case. Award the cost to the petitioner throughout.”
4. Heard learned counsel for the parties and perused the record.
5. At the very outset, learned counsel for the petitioner submits that the controversy is squarely covered by the judgment dated 24.02.2025, passed by the Division Bench of this Court in WPMB No.39 of 2025, M/s Anshul Enterprises through its proprietor Vs.State Tax Officer
6. This fact is admitted by learned counsel for the respondents.
7. Since, the matter is covered, instant petition is decided in terms of the judgment dated 24.02.2025, passed by the Division Bench of this Court in WPMB No.39 of 2025, M/s Anshul Enterprises through its proprietor Vs. State Tax Officer.
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