Anshul Enterprises Vs State Tax Officer (Uttarakhand High Court)
Summary: The Uttarakhand High Court considered a writ petition filed by a taxable person registered under the GST Act, 2017 whose GST registration had been cancelled by the Assistant Commissioner, Haridwar-Sector 3, by order dated 12.03.2024. The show cause notice dated 23.02.2024 disclosed that the cancellation was ordered due to failure to furnish GST returns for the prescribed period. The petitioner relied upon a judgment rendered by a learned Single Judge in Writ Petition (M/S) No. 3283 of 2024, under which the petitioner in that matter had been permitted to apply for revocation of the cancellation order and the Competent Authority was directed to consider the application and pass an appropriate order as per law within four weeks thereafter. The petitioner sought similar relief. The State submitted that it had no objection to permitting the petitioner to move an appropriate revocation application. The Court accordingly disposed of the writ petition, permitting the petitioner to move an application for revocation of the cancellation order within two weeks from the date of the order, subject to furnishing all pending returns and depositing unpaid tax along with interest and penalty. The Competent Authority was directed to consider the petitioner’s prayer for revocation as per law within four weeks from receipt of the application.
