GST Registration Restored Upon Payment: Shanvi Traders Case

Shanvi Traders Vs Commissioner (Uttarakhand High Court)

The Uttarakhand High Court addressed the case of Shanvi Traders versus the Commissioner, concerning the cancellation of the petitioner’s GST registration (GSTIN: 05BTCPB7310J1Z4) on September 12, 2023. Shanvi Traders filed a writ petition under Article 226 of the Constitution of India, seeking the quashing of the cancellation order and a directive for the respondent authorities to reinstate their GST number. The petitioner contended their willingness to pay all outstanding tax dues, including applicable interest and late fees. Advocate Harsh Vardhan Dhanik, representing the petitioner, informed the court of his client’s readiness to deposit the full outstanding amount and stated that an application for this purpose would be filed with the relevant authority within one week. Mohit Maulekhi, the advocate for the respondents, requested a week’s time to process the petitioner’s application upon its submission along with a certified copy of the court’s order.

Considering the submissions from both parties and with their mutual consent, the High Court disposed of the writ petition (WPMS No. 3474 of 2024) with a specific directive. The court ordered that if Shanvi Traders submits an application for the reversal of the GST registration cancellation and deposits all outstanding tax dues, including any interest and penalties, within one week from the date of the order, the competent authority is obligated to consider the application. Furthermore, the authority is instructed to pass a legally sound and appropriate order regarding the restoration of the GST registration within one week from the date of receiving the petitioner’s application. This judgment emphasizes the possibility of restoring a cancelled GST registration upon the taxpayer fulfilling their outstanding financial obligations.