Mangalam Associates Vs Commissioner (Uttarakhand High Court)
The Uttarakhand High Court addressed a writ petition filed by Mangalam Associates challenging the cancellation of their GST registration. The petitioner sought the quashing of the cancellation order, stating their willingness to pay all outstanding tax, interest, and late fees. The court heard arguments from both the petitioner’s counsel and the standing counsel for the respondents. The petitioner’s counsel informed the court that the petitioner was prepared to deposit the entire due amount within two weeks. The standing counsel did not oppose this submission. The court acknowledged that the matter was similar to a previous order issued by a coordinate bench in WPMS No. 850 of 2024.
Based on the consent of both parties, the court disposed of the writ petition with a specific directive. The court ordered that if Mangalam Associates deposited all outstanding dues, including tax, interest, and any applicable penalties, and submitted an application along with a certified copy of the court’s order within two weeks, the competent authority would be required to consider and decide the application according to the law. This decision was to be made within two weeks of receiving the application. The ruling effectively allows the petitioner an opportunity to have their GST registration reinstated if they meet the specified financial obligations. The court explicitly stated that it did not express any opinion on the merits of the case, focusing solely on the procedural aspect of allowing the petitioner to rectify the outstanding dues and seek revocation of the cancellation order.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
