Madan Mohan Tiwari Vs Commissioner State Goods and Services Tax and Another (Uttarakhand High Court)
The petitioner challenged an order dated 06.03.2025 by which his GST registration was cancelled due to default in payment of GST. The matter came before the Uttarakhand High Court through a writ petition seeking relief against the cancellation order.
During the hearing, counsel for the petitioner submitted that after the cancellation of the GST registration, the petitioner had already deposited all pending GST dues. It was further stated that the petitioner was willing to deposit any additional amount that the Department might identify as outstanding. On this basis, the petitioner requested liberty to file an application for revocation of the cancellation of GST registration and sought a direction to the concerned authority to consider such application.
The Revenue, through its Standing Counsel, stated that if the petitioner filed an application seeking revocation of the cancellation of GST registration and was able to demonstrate that all outstanding GST dues had been paid, the Department would consider the application sympathetically.
Taking note of the submissions made by both sides, the High Court disposed of the writ petition. The Court granted liberty to the petitioner to submit an appropriate application for revocation of the cancellation order along with evidence showing that all outstanding GST dues had been cleared.
The Court further directed that if such an application is filed, it should be considered by the concerned authority expeditiously and preferably within four weeks from the date of filing. The Court also ordered that any pending application connected with the matter would stand disposed of.
The decision did not set aside the cancellation order. Instead, the Court permitted the petitioner to seek revocation by approaching the departmental authority and directed timely consideration of such a request upon proof of payment of outstanding GST dues.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
