Mohan Bahuguna Vs Assistant Commissioner (Uttarakhand High Court)
The Uttarakhand High Court addressed a case concerning the cancellation of GST registration for Mohan Bahuguna, proprietor of Bahuguna Photo Studio and Gift Center. The petitioner’s registration was revoked by the Assistant Commissioner due to prolonged non-filing of GST returns. Bahuguna’s counsel argued that the petitioner was now prepared to settle all outstanding GST returns, including any applicable penalties. The petitioner sought the court’s intervention to quash the cancellation order, citing readiness to pay all due taxes, interest, and late fees. The court noted that a similar matter had been previously resolved in WPMS No. 2285 of 2024. Based on the consensus between the parties, the court decided to dispose of the petition in line with the precedent set in the prior case.
The court directed the petitioner to file an application for revocation of the cancellation order under Section 30(2) of the CGST Act, 2017, within two weeks. This application was to be accompanied by all pending GST returns and the deposit of all outstanding taxes, dues, and interest. The court instructed the Competent Authority to consider Bahuguna’s application and issue an appropriate order within four weeks of its submission. The judgment effectively granted the petitioner an opportunity to rectify the non-compliance by fulfilling the required financial obligations and procedural steps, thereby allowing for the potential reinstatement of their GST registration. The court clarified that any pending applications related to the matter were also disposed of. This decision provides a procedural pathway for businesses to address GST registration cancellations through compliance and payment of dues.
