Ayush Sharma Vs Commissioner State Goods And Services Tax (Uttarakhand High Court)
The petition was filed seeking quashing of the GST registration cancellation order dated 10.11.2022 and permission to file an application for revocation under Section 30 of the UKGST/CGST Act, 2017. The petitioner submitted willingness to pay the outstanding tax, interest, and any applicable late fee, and also sought a direction to the authorities to consider the revocation application in accordance with law.
The matter was heard with counsel representing both parties, and the record was examined. At the outset, the petitioner’s counsel submitted that the issue involved in the present petition was already covered by a prior judgment dated 24.02.2025 passed by a Division Bench of the same High Court in a separate case. This submission was accepted by the counsel appearing for the respondents.
In view of the admitted position that the controversy was squarely covered by the earlier judgment, the Court did not independently examine the merits of the case. Instead, it disposed of the petition by applying the ratio of the earlier decision. Accordingly, the petition was decided in terms of the judgment dated 24.02.2025 passed by the Division Bench.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
