Rakesh Kumar Vs State Tax officer (Uttarakhand High Court)
Uttarakhand High Court heard a writ petition filed by Rakesh Kumar, seeking relief against the cancellation of his GST registration. The petitioner, running a proprietorship under ‘M/s Durga Gift and Crockery Centre,’ had his registration revoked by the tax department due to non-filing of GST returns for six consecutive months. The petitioner sought a writ of certiorari to quash both the cancellation order and the prior show cause notice. Additionally, he requested a writ of mandamus directing the tax authorities to reinstate his GST registration.
The petitioner’s counsel submitted that he was willing to pay the outstanding GST dues, including penalties and interest. The State’s counsel did not object, and the court acknowledged a similar case (WPMS No. 2285 of 2024) that had been previously decided. Given the consensus between both parties, the court ruled that the petitioner could apply for revocation under Section 30(2) of the CGST Act, 2017, within two weeks. Along with the application, the petitioner was required to file all pending GST returns and clear outstanding dues. The competent authority was directed to consider and decide on the revocation application within four weeks. Consequently, the writ petition was disposed of, allowing the petitioner a pathway to restore his GST registration upon compliance with the prescribed conditions.
