Ashu Enterprises Vs Commissioner Central Goods & Services Tax & Another (Uttarakhand High Court)
The Uttarakhand High Court, in the case of Ashu Enterprises Vs Commissioner Central Goods & Services Tax & Another, has disposed of a writ petition concerning the cancellation of Goods and Services Tax (GST) registration. The court’s decision, delivered on July 17, 2025, aligns with previous judgments, offering a conditional pathway for the petitioner to seek revocation of their cancelled registration.
Ashu Enterprises, a registered taxable person under the GST Act, 2017, had its GST registration cancelled by the Assistant Commissioner, Haridwar-Sector 3, via an order dated March 12, 2024. The primary reason cited for this cancellation, as revealed in the show cause notice issued on February 23, 2024, was the petitioner’s failure to furnish GST returns for the prescribed period.
The disposition of the instant writ petition was guided by a series of judicial precedents established by the same High Court. Learned counsel for both parties concurred that the matter could be resolved in terms of the judgment dated March 17, 2025, in Writ Petition (M/B) No. 71 of 2025. This particular judgment, in turn, followed the order passed in Writ Petition (M/B) No. 39 of 2025, dated February 24, 2025.
