Facts of the Case

The petitioner, holding GSTIN 05AJBPB5875A1ZR, filed WPMS No. 2778 of 2023 before the Uttarakhand High Court seeking quashing of an order dated 31.01.2023 cancelling GST registration, expressing readiness to pay all balance tax, interest and late fee, and seeking a direction permitting an application under Section 30 of the UKGST/CGST Act, 2017 for revocation of the cancellation. The order does not name the petitioner beyond the GSTIN and counsel appearing; it records that the case was argued for the petitioner by Mr. Tarun Pande, Advocate, and for the State by Mr. Mohit Maulekhi, Brief Holder.

Issues Involved

  1. Whether the cancellation of GST registration dated 31.01.2023 could be quashed on the petitioner's undertaking to pay all outstanding tax, interest and late fee.
  2. Whether the petitioner should be permitted to file a revocation application under Section 30 of the UKGST/CGST Act, 2017.

Petitioner's Arguments

  • Sought quashing of the cancellation order dated 31.01.2023, expressing readiness to pay the entire balance tax, interest and late fee.
  • Sought permission to file an application under Section 30 of the UKGST/CGST Act, 2017 for revocation of cancellation of GSTIN 05AJBPB5875A1ZR, with a direction to the second respondent to consider it in accordance with law.
  • Submitted that the matter was squarely covered by the Court's earlier judgment dated 25.08.2023 in WPMS No.2382 of 2023, M/s Rana Building Material Supplier v. Commissioner, State Goods and Services Tax Commissionerate.

Respondent's Arguments

  • The Brief Holder for the State fairly conceded that the matter was covered by the earlier decision in WPMS No.2382 of 2023.

Court Order/Findings

  • The writ petition was disposed of in terms of the Court's own earlier order dated 25.08.2023 in WPMS No.2382 of 2023 (M/s Rana Building Material Supplier v. Commissioner, State Goods and Services Tax Commissionerate), the operative terms of which are not independently reproduced in this order.
  • No separate reasoning is recorded beyond this cross-reference.

Important Clarification

  • Cancelled GST registrations are, in a consistent line of Uttarakhand High Court orders, being permitted to be revived or renewed on the taxpayer depositing the defaulted tax, interest and penalty, following the terms set in WPMS No.2382 of 2023 (Rana Building Material Supplier).
  • Readers relying on this order should independently check the terms of WPMS No.2382 of 2023 for the precise conditions of revocation or renewal that apply.

Sections Involved

  • Section 29, UKGST/CGST Act, 2017 — cancellation of registration.
  • Section 30, UKGST/CGST Act, 2017 — revocation of cancellation of registration.

Decision – In Favour of

The decision is, in substance, in favour of the Assessee — the petition was disposed of in terms of a prior order that, per the case description, permits renewal of the cancelled registration on deposit of defaulted tax, interest and penalty. Flagged as thin: this order records no independent facts or reasoning beyond a cross-reference to an earlier decision.

Related Case Laws

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

Case Details

  • Court: Uttarakhand High Court
  • Case No.: WPMS No. 2778 of 2023
  • CNR: Not available on record
  • Coram: Justice Vivek Bharti Sharma
  • Decision Date: 03.10.2023
  • Disposal Nature: Disposed of in terms of an earlier order; cancelled GST registration to be renewed on deposit of defaulted tax, interest and penalty

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