Indrapalsingh Vs Commissioner State Goods And Services Tax Commissioner (Uttarakhand High Court)
The Uttarakhand High Court considered a challenge to the order dated 17.07.2025 cancelling the petitioner’s GST registration for failure to file returns within the prescribed period. The petitioner’s counsel relied on an earlier order of a Coordinate Bench in WPMB No. 39 of 2025, where the petitioner had been permitted to apply for revocation of the cancellation order.
Under the terms of that earlier order, the petitioner was required to make the revocation application within two weeks, furnish all pending returns, and deposit unpaid tax along with interest and penalty. The competent authority was directed to consider the revocation application in accordance with law within four weeks of receiving it.
The petitioner sought similar relief in the present matter. Counsel appearing for respondent no. 2 stated that there was no objection to disposing of the writ petition on the same terms.
Accordingly, the Uttarakhand High Court disposed of the writ petition in the same terms as WPMB No. 39 of 2025. The petitioner was thus permitted to pursue an application for revocation of the GST registration cancellation subject to the conditions specified in the earlier order. All pending applications were also disposed of accordingly.
Cases Discussed
- WPMB No. 39 of 2025 (Uttarakhand High Court)
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
1. On oral prayer made by Ms. Shalini Thakral, learned counsel for the petitioner, she is permitted to correct the description of respondent no. 2 in the cause-title. Notice on behalf of the said respondent has been accepted by Mr. Shobhit Saharia, learned counsel.
2. The petitioner has assailed the order dated 17.07.2025, cancelling the GST registration of the petitioner, on the ground that he has failed to file the returns within the prescribed period.
3. Learned counsel for the petitioner submits that, in identical facts and circumstances, in WPMB No. 39 of 2025, a Coordinate Bench has permitted the petitioner therein to file an 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 the 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.”
4. It is urged that similar liberty may be granted to the petitioner.
5. Mr. Shobhit Saharia, learned counsel for respondent no. 2 has no objection, in case the present writ petition is disposed of in the same terms.
6. Accordingly, the writ petition is disposed of in the same terms, as WPMB No. 39 of 2025.
7. All pending applications stand disposed of accordingly.
