Case Law Details
Dharampal Lakhani Vs Commissioner (Uttarakhand High Court)
The Uttarakhand High Court disposed of a writ petition challenging the cancellation of the petitioner’s GST registration by order dated 14.06.2025 for failure to file returns within the prescribed period. The petitioner relied on an earlier decision in WPMB No. 39 of 2025, where, in similar circumstances, the Court had permitted the taxpayer to apply for revocation of the cancellation subject to filing all pending returns and depositing the unpaid tax along with applicable interest and penalty.
The respondents raised no objection to disposing of the present petition on the same terms. Accordingly, the High Court granted the petitioner liberty to file an application for revocation of the cancellation order. If the application is filed within two weeks and the pending returns are furnished along with payment of unpaid tax, interest, and penalty, the competent authority shall consider the revocation application in accordance with law within four weeks of its receipt.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
The petitioner has assailed the order dated 14.06.2025 cancelling the GST registration of the petitioner firm on the ground that it had failed to file the returns within prescribed period.
2. Learned counsel for the petitioner submits that in identical facts and circumstances in WPMB No. 39 of 2025 a Co-ordinate Bench has permitted the petitioner therein to file application for revocation of the cancellation order and subject to deposit of unpaid tax along with interest and penalty, the competent authority has been directed to decide the application for revocation of the cancellation order. The operative part of the order passed in said writ petition is as follows :
“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. It is urged that similar liberty may be granted to the petitioner.
4. Ms. Riddhi Joshi, learned counsel holding brief of Mr. Shobhit Saharia, learned counsel appearing for the respondents / CGST has no objection in case the present writ petition is disposed of in the same terms.
5. Accordingly, the writ petition is disposed of in the same terms as WPMB No. 39 of 2025.
6. Pending application(s), if any, also stand disposed of.
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