Facts of the Case

The petitioner's GST registration bearing GSTIN 05DOAPP6653F1ZX had been cancelled by the respondent authority, initiated by a Show Cause Notice dated 03.02.2023 (Reference No. ZA050223002916Y) and culminating in an Order for Cancellation of Registration dated 12.03.2023 (Reference No. ZA050323008465X). Aggrieved, the petitioner approached the High Court of Uttarakhand under writ jurisdiction, praying for quashing of both the show cause notice and the cancellation order, and for a direction to the respondent to revive the GST registration. During the hearing, the petitioner's counsel pointed out that the issue raised was squarely covered by an earlier judgment of the same Court in the companion matter, WPMS No.3154 of 2023, decided on 09.11.2023, a submission which counsel for the respondent, holding brief for the department, did not dispute.

Issues Involved

  1. Whether the Show Cause Notice and consequent order cancelling the petitioner's GST registration were liable to be set aside, and the registration revived, in view of the ruling already rendered by the Court in the companion matter, WPMS No.3154 of 2023.

Petitioner's Arguments

  • The issue raised in the present writ petition was squarely covered by the judgment rendered by the same Court in WPMS No.3154 of 2023 dated 09.11.2023.
  • Sought quashing of the show cause notice and cancellation order, and revival of the GST registration, on the same basis as granted in the earlier companion matter.

Respondent's Arguments

  • Counsel holding brief for the respondent admitted that the issue raised in the present writ petition was covered by the judgment in WPMS No.3154 of 2023, and did not press any independent objection.

Court Order/Findings

  • In view of the respondent's concession that the issue stood covered, the Court disposed of the writ petition in terms of its earlier judgment in WPMS No.3154 of 2023 dated 09.11.2023, without recording independent reasons in the present order.
  • The disposal effectively extended the relief granted in the companion matter to the present petitioner's cancelled GST registration.

Important Clarification

  • Where the facts and the ground of challenge to cancellation of GST registration are identical to a matter already decided by the same Court, subsequent petitions raising the same issue are routinely disposed of by adopting the earlier ruling, without a fresh, independent discussion of the merits.
  • Readers seeking the substantive reasoning behind such an order should refer to the companion decision (here, WPMS No.3154 of 2023) rather than this order alone, since this order does not itself record independent findings.

Sections Involved

  • Section 29 of the Central Goods and Services Tax Act, 2017 – governs cancellation of GST registration by the proper officer.
  • Section 30 of the Central Goods and Services Tax Act, 2017 – provides for revocation of cancellation of registration on application by the registered person.

Decision – In Favour of

Disposed of in terms of the companion ruling in WPMS No.3154 of 2023, in favour of the Assessee — this order itself records no independent reasoning and simply extends the relief granted in that companion matter.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Uttarakhand
  • Case No.: WPMS No.3603 of 2023
  • CNR: Not available
  • Coram: Justice Rakesh Thapliyal
  • Decision Date: 29-12-2023
  • Disposal Nature: Disposed of, directing consideration of revocation application

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