Facts of the Case

The petitioner, Saneshiya Ram, had his GST registration cancelled by the Assistant Commissioner, State Goods and Services Tax Commissionerate, for failure to furnish returns for the prescribed period. He approached the Uttarakhand High Court seeking relief similar to that granted in two earlier coordinate-bench orders — Writ Petition (M/B) No. 39 of 2025 (24.02.2025) and Writ Petition (M/B) No. 79 of 2025 (17.03.2025) — where petitioners in identical circumstances were permitted to apply for revocation of cancellation on furnishing pending returns and dues.

Issues Involved

  1. Whether a taxpayer whose GST registration is cancelled for non-filing of returns can be granted liberty to apply for revocation on curing the default, on terms similar to earlier coordinate-bench orders in comparable cases.

Petitioner's Arguments

  • The petitioner's facts were undisputed and identical to those in the earlier Writ Petition (M/B) No. 39 of 2025, where the petitioner was permitted to apply for revocation of cancellation on furnishing pending returns and paying dues.

Respondent's Arguments

  • The State's Brief Holder had no objection to a similar order being passed, given the parity of facts with the earlier disposed petitions.

Court Order / Findings

  • The Court, noting both counsel were at ad idem on facts, applied the same relief granted in the earlier Writ Petition (M/B) No. 39 of 2025.
  • The petition was disposed of by permitting the petitioner to apply for revocation of cancellation within two weeks, subject to furnishing all pending returns and depositing unpaid tax, interest and penalty, with the competent authority directed to decide the revocation application within four weeks of receipt.

Important Clarification

  • Registration cancelled for non-filing of returns can be restored through the statutory revocation route once the taxpayer furnishes all pending returns and clears outstanding tax, interest, late fee and penalty.
  • Where identical relief has already been granted by a coordinate bench on similar facts, courts will readily extend the same time-bound directions to similarly placed taxpayers rather than requiring fresh adjudication of the point.

Sections Involved

  • Section 29(2), CGST Act, 2017 – cancellation of registration for continuous default in furnishing returns.
  • Section 30, CGST Act, 2017 – revocation of cancellation of registration.
  • Rule 23, CGST Rules, 2017 – procedure for application for revocation of cancellation.

Decision – In Favour of

The decision is in favour of the assessee. The petitioner was granted liberty to seek revocation of the cancelled registration on curing the return-filing default, with a time-bound direction to the department to decide the application.

Case Details

Court: High Court of Uttarakhand at Nainital — Case No.: Writ Petition (M/B) No. 382 of 2025 — Coram: Chief Justice G. Narendar and Justice Alok Mahra — Date of Order: 18 June 2025.

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