Dhingra Glass Vs Commissioner (Uttarakhand High Court)
Summary: The Uttarakhand High Court considered a writ petition filed by M/s Dhingra Glass challenging cancellation of its GST registration dated 11.02.2025 and the appellate order dated 14.02.2026, whereby the appeal against cancellation had been dismissed on limitation. The petitioner pressed the alternative prayer seeking permission to apply for revocation of cancellation of GST registration under section 30 of the UKGST/CGST Act, 2017 and requested that the Proper Officer be directed to consider the application. The petitioner expressed willingness to furnish all pending returns and deposit the applicable tax together with interest and penalty. The Revenue opposed the prayer on the ground that the appeal against the cancellation order had already been dismissed and that the appellate order itself was under challenge in the writ petition. The Court noted that the Appellate Authority had not dismissed the appeal on merits but solely on the ground of limitation. Considering the petitioner’s willingness to deposit the entire tax amount along with interest and penalty, the Court held that the petitioner should be given liberty to apply for revocation.
The writ petition was accordingly disposed of with a direction that, if the petitioner furnished all returns and deposited the entire tax, penalty and interest within two weeks from 10.08.2026 and thereafter made a representation/application for revocation of GST cancellation, the same should be considered and decided by the Proper Officer within four weeks from the date of filing. Thus, the Court did not itself revoke the GST registration but enabled consideration of the petitioner’s revocation application subject to compliance with the specified conditions.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
1. The present writ petition has been filed for 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 11.02.2025 (Annexure No.4) and Order in Appeal In GST APL 02 dated 14.02.2026 (Annexure No.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 05AGYPV1753F1ZW of the petitioner and further direct the respondent no.2 to consider the application of the petitioner in accordance with law.”
2. Learned counsel for the petitioner presses only the alternative prayer for permitting the petitioner to prefer an application for revocation of the order of cancellation of the GST and prays that a direction be issued to respondent no.2 to consider such representation/application moved by the petitioner, as the petitioner is willing to furnish all returns, deposit the applicable taxes, along with interest and penalty.
3. Mr. Shobhit Saharia, learned counsel for the Revenue submits that the said prayer may not be admissible at this stage because the appeal filed by the petitioner, against the order dated 11.02.2025, has been dismissed by order dated 14.02.2026, and the said order is also under challenge in the instant writ petition.
4. Indisputably, the order of the Appellate Authority, dismissing the appeal, is not on merits, but only on the ground of limitation. As the petitioner is willing to deposit the entire tax amount, along with interest and penalty, therefore, we are of the opinion that the petitioner be given liberty to apply for revocation.
5. Accordingly, the writ petition is disposed of by providing that, in case the petitioner furnish all returns, deposits the entire amount of tax, along with penalty and interest within two weeks from today, and makes a representation/application for revocation of the order of cancellation of the GST, the same be considered and decided by the Proper Officer within four weeks from the date of filing of the representation/application.
6. All pending applications stand disposed of accordingly.
