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.
TaxGuru has also covered the broader revocation of cancelled GST registration under Section 30 and the procedure for revocation of cancellation of GST registration.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
Ms. Prabha Naithani, learned counsel for the petitioner.
2. Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand through video conferencing.
3. Petitioner is a taxable person, registered under GST Act, 2017. His GST registration has been cancelled by Assistant Commissioner, Haridwar-Sector 3 vide order dated 12.03.2024. Challenging the cancellation order, petitioner has filed this Writ Petition.
4. The show cause notice issued to the petitioner on 23.02.2024 reveals that cancellation has been ordered on account of petitioner’s failure to furnish GST returns for prescribed period.
5. Learned counsel for the petitioner relied upon a judgment rendered by learned Single Judge in Writ Petition (M/S) No. 3283 of 2024, whereby, petitioner in that case was permitted to make application for revocation of the cancellation order and the Competent Authority was directed to consider the application and pass appropriate order as per law, within four weeks thereafter.
6. Learned counsel for the petitioner submits that a similar order be passed in the present case also.
7. Ms. Puja Banga, learned Brief Holder submits that she has no objection if petitioner is permitted to move appropriate application for revocation of cancellation order.
8. Accordingly, present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner’s prayer for revocation as per law within four weeks from the date of receipt of such application.
