Case Law Details
Madan Mohan Tiwari Vs Commissioner State Goods and Services Tax and Another (Uttarakhand High Court)
The petitioner challenged an order dated 06.03.2025 by which his GST registration was cancelled due to default in payment of GST. The matter came before the Uttarakhand High Court through a writ petition seeking relief against the cancellation order.
During the hearing, counsel for the petitioner submitted that after the cancellation of the GST registration, the petitioner had already deposited all pending GST dues. It was further stated that the petitioner was willing to deposit any additional amount that the Department might identify as outstanding. On this basis, the petitioner requested liberty to file an application for revocation of the cancellation of GST registration and sought a direction to the concerned authority to consider such application.
The Revenue, through its Standing Counsel, stated that if the petitioner filed an application seeking revocation of the cancellation of GST registration and was able to demonstrate that all outstanding GST dues had been paid, the Department would consider the application sympathetically.
Taking note of the submissions made by both sides, the High Court disposed of the writ petition. The Court granted liberty to the petitioner to submit an appropriate application for revocation of the cancellation order along with evidence showing that all outstanding GST dues had been cleared.
The Court further directed that if such an application is filed, it should be considered by the concerned authority expeditiously and preferably within four weeks from the date of filing. The Court also ordered that any pending application connected with the matter would stand disposed of.
The decision did not set aside the cancellation order. Instead, the Court permitted the petitioner to seek revocation by approaching the departmental authority and directed timely consideration of such a request upon proof of payment of outstanding GST dues.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
1. The GST registration of the petitioner has been cancelled by order dated 06.03.2025 on account of default in payment of GST. The order is under challenge in the present writ petition.
2. The submission of learned counsel for the petitioner is that after the cancellation of GST registration, the petitioner has already deposited all the pending amount and he is also ready to deposit any further sum as may be pointed out by the Department as due against him. He submits that the petitioner be given liberty to apply for revocation of the order of cancellation of GST registration and respondent no.2 may be directed to consider the same.
3. Ms. Puja Banga, learned Standing Counsel for the Revenue very fairly submits that, in case, the petitioner applies for revocation of cancellation of order of GST registration and is able to demonstrate that he has deposited the entire outstanding amount, the department will consider the said application sympathetically.
4. Accordingly, the writ petition is disposed of with liberty to the petitioner to move an appropriate application for revocation of cancellation of the order of GST registration along with evidence to demonstrate that he has cleared all the outstanding dues towards GST.
5. In case, any such application is filed, it shall be considered by respondent no.2 expeditiously preferably within four weeks from the date of filing of the application.
6. Pending application, if any, also stands disposed of.
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