Facts of the Case

The petitioner, a taxable entity registered under the Uttarakhand Goods and Services Tax Act, was aggrieved by cancellation of its GST registration by an order dated 28.10.2022. The sole ground recorded for the cancellation was non-submission of GST returns for six consecutive months. The petitioner approached the Uttarakhand High Court challenging the cancellation.

Issues Involved

  1. Whether the petitioner, whose GST registration stood cancelled solely for non-filing of returns over six consecutive months, was entitled to relief consistent with the Court's approach in an identical, previously decided matter.

Petitioner's Arguments

  • The identical controversy had already been decided by the same Court in WPMS No. 501 of 2023 and other similar writ petitions, and the present matter ought to be decided in the same terms.

Respondent's Arguments

  • The Brief Holder for the State of Uttarakhand did not dispute the petitioner's submission that the controversy was identical to, and covered by, the order passed in WPMS No. 501 of 2023.

Court Order / Findings

  • In view of the consensus between the parties that the matter was covered by the earlier order in Writ Petition No. 501 of 2023 (M/S), the Court decided the present writ petition in the same terms, granting the petitioner liberty to move an application for revocation of the cancellation order under Section 30 of the Central GST Act within two weeks.
  • The petitioner was directed to furnish, along with the revocation application, all pending GST returns and to deposit the outstanding tax and dues.
  • If the petitioner complied within the stipulated time, the Competent Authority was directed to consider the application and pass an appropriate order in accordance with law within four weeks thereafter.

Important Clarification

Where a High Court has already settled the terms of relief for GST registrations cancelled solely for non-filing of returns over a continuous period, subsequent, factually identical petitions will be disposed of on the same terms — liberty to seek revocation under Section 30 of the CGST Act on furnishing pending returns and clearing outstanding dues, with the authority bound to decide the revocation application within a fixed timeframe.

Sections Involved

  • Section 29 of the Central GST Act, 2017 – provides for cancellation of registration, including for continuous default in filing returns.
  • Section 30 of the Central GST Act, 2017 – provides the mechanism for revocation of cancellation of registration.

Decision – In Favour of

The writ petition was disposed of with directions granting the petitioner a further opportunity to seek revocation subject to compliance conditions — a disposition in part in favour of the Assessee, rather than a final merits ruling either way.

Case Details

  • Court: High Court of Uttarakhand
  • Case Number: WPMS No. 1000 of 2023
  • Coram: Hon'ble Manoj Kumar Tiwari, J.
  • Date of Order: 06 April 2023

Link to Download the Order

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