HC allows GST Registration cancellation Revocation on Filing Returns & Payment of Dues

By CA Sandeep Kanoi Goods and Services Tax Judiciary February 1, 2025

TaxGuru Citation: 2025 taxguru.in 848
Case Name: Shailendra Singh Bohra Vs Commissioner State Goods And Services Tax Commissionerate and Another (Uttarakhand High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Uttarakhand High Court

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Shailendra Singh Bohra Vs Commissioner State Goods And Services Tax Commissionerate and Another (Uttarakhand High Court)

Uttarakhand High Court heard the case of Shailendra Singh Bohra vs. Commissioner, State GST Commissionerate, where the petitioner, a registered proprietorship dealing in works contracts, challenged the cancellation of his GST registration. The registration was canceled on August 18, 2023, due to non-filing of GST returns, through what the petitioner alleged was a vague and non-speaking order. The petitioner expressed willingness to pay all outstanding tax dues, interest, and penalties and sought relief to apply for revocation under Section 30 of the CGST Act, 2017. The petitioner contended that a similar issue had already been decided in WPMS 2650 of 2024, a fact not disputed by the state counsel.

Given the consensus on the applicability of the prior ruling, the court disposed of the petition in line with the earlier judgment. The petitioner was granted liberty to file an application for revocation of cancellation within two weeks, provided he submits all pending GST returns and clears outstanding dues. The court directed the competent authority to decide on the revocation application within four weeks. This decision reaffirms the statutory provision allowing taxpayers to seek revocation of GST registration cancellations upon compliance with necessary conditions.