Surendra Pal Rawat Vs Union of India and Others (Uttarakhand High Court)
The Uttarakhand High Court addressed the petition filed by Surendra Pal Rawat, challenging the cancellation of his GST registration and seeking its revocation. The petitioner committed to clearing outstanding dues of ₹4,94,712, including interest and penalties, and requested an opportunity to file all pending GST returns. The Court referenced a prior ruling in Aftab Husain vs. Union of India and Others, directing the competent authority to consider revoking the registration if the petitioner complies. The petitioner was given four weeks to furnish returns and pay dues, after which the authority must decide on the application within the following four weeks. The case emphasizes compliance with GST regulations and timely resolution of registration disputes.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
The present petition under Article 226 of the Constitution of India has been filed with the following prayers : –
“(I) Issue a writ, order or direction in the nature of certiorari of quashing order dated 15-01-2024 passed by respondent no. 3 (Annexure no. 5) to this writ petition and revoke the registration of petitioner.
(II) Issue a writ, order or direction in the nature of Mandamus directing respondents provide stipulated to pay GST returns to respondents as petitioner is ready to pay all due payments with interest and penalties. And
(III) Issue any other writ, order or direction which this Hon’ble Court deems fit and proper. To fulfill the conditions which was binding on us.”
2. It is an admitted fact between the parties that the present matter is covered by the Order dated 03.10.2024, passed by the Coordinate Bench in Writ Petition (M/ S) No. 2686 of 2024, “Aft ab Husain Vs. Union of India and Others”.
