Facts of the Case

The petitioner in this writ petition before the High Court of Uttarakhand challenged an order dated 04.04.2022 cancelling the petitioner's GST registration (the petitioner's name is not legible in the extracted record of this short order). Counsel for the petitioner submitted that the petitioner had already deposited the penalty and other dues, and remained ready and willing to pay any further amount payable to the GST Department. It was further submitted that the matter was squarely covered by an earlier order dated 25.08.2023 passed by the same Court in Writ Petition (M/S) No.2382 of 2023, M/S Rana Building Material Supplier GSTIN v. Commissioner State Goods and Services Tax Commissionerate and another, a submission the learned State counsel accepted.

Issues Involved

  1. Whether a GST registration cancelled for non-compliance can be restored where the registered person has deposited the outstanding penalty and dues, following the precedent laid down in M/S Rana Building Material Supplier v. Commissioner SGST Commissionerate.

Petitioner's Arguments

  • The petitioner had already deposited the penalty and other dues, and remained ready and willing to pay any further amount payable to the GST Department.
  • The matter was squarely covered by the order dated 25.08.2023 passed in Writ Petition (M/S) No.2382 of 2023, M/S Rana Building Material Supplier GSTIN v. Commissioner State Goods and Services Tax Commissionerate and another, which had granted similar relief.

Respondent's Arguments

  • Learned State counsel admitted that the present matter was covered by the order dated 25.08.2023 passed in the Rana Building Material Supplier case, effectively conceding the relief sought.

Court Order/Findings

  • The matter was decided in terms of the order dated 25.08.2023 passed in Writ Petition (M/S) No.2382 of 2023, M/S Rana Building Material Supplier GSTIN v. Commissioner State Goods and Services Tax Commissionerate and another.
  • No independent reasoning was recorded; the disposal followed the precedent order on the State's own concession.

Important Clarification

  • This is a further instance of the Uttarakhand High Court applying its consistent line, following Rana Building Material Supplier, that GST registration cancelled for non-compliance can be restored once the registered person clears the outstanding penalty and dues.
  • Where State counsel concedes that a case is 'covered' by an existing precedent, the Court will dispose of the matter on identical terms without independent adjudication.
  • Practitioners should locate and rely on the parent precedent (Rana Building Material Supplier, WP(M/S) No.2382 of 2023, order dated 25.08.2023) for the full reasoning applicable to such restoration cases.

Sections Involved

  • Section 29, CGST Act, 2017 – cancellation of GST registration for non-compliance.
  • Section 30, CGST Act, 2017 – revocation of cancellation of registration.
  • Article 226, Constitution of India – writ jurisdiction invoked before the Uttarakhand High Court.

Decision – In Favour of

In favour of the Assessee. The registration cancellation was directed to be dealt with on restoration terms upon payment of outstanding dues, following the Rana Building Material Supplier precedent.

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.2776 of 2023
  • CNR: Not available on record
  • Coram: Hon'ble Ravindra Maithani, J.
  • Decision Date: 06.10.2023
  • Disposal Nature: Disposed of in terms of an earlier precedent (Rana Building Material Supplier case)

Link to Download the Order

Download the full judgment (PDF)

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.