Saurabh Semwal Vs Assistant Commissioner & Another (Uttarakhand High Court)
In Saurabh Semwal vs. Assistant Commissioner & Another, the Uttarakhand High Court addressed the cancellation of the petitioner’s GST registration due to non-filing of returns. The petitioner, a proprietorship firm engaged in works contracts, had its registration canceled on September 12, 2022, for failing to submit GST returns. The petitioner sought relief, including the quashing of the rejection of the revocation application and other related notices. The petitioner expressed willingness to pay outstanding taxes and penalties to restore the registration. The court noted that a similar issue had been resolved in a prior case (WPMS No. 2285 of 2024), and the matter was decided accordingly.
The court ruled that the petitioner could apply for revocation under Section 30(2) of the CGST Act, 2017, within two weeks. The petitioner must also file all pending GST returns and pay outstanding dues. If the application is submitted within the prescribed time, the competent authority must review it and issue an appropriate order within four weeks. The decision allows taxpayers an opportunity to rectify compliance issues and regain GST registration, provided they fulfill statutory obligations.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
