Facts of the Case

The petitioner, M/s R.S. Construction, had its GST registration cancelled and approached the Uttarakhand High Court seeking relief identical to that granted in the Court's own earlier order in Writ Petition (M/B) No. 39 of 2025 (24.02.2025), which itself had been followed in Writ Petition (M/B) No. 71 of 2025 (17.03.2025). Counsel for both the petitioner and the State agreed that the petitioner's facts were on all fours with the earlier orders and that the same relief should follow.

Issues Involved

  1. Whether the petitioner, on facts identical to earlier coordinate-bench orders, is entitled to the same liberty to apply for revocation of its cancelled GST registration on curing the underlying default.

Petitioner's Arguments

  • The petitioner's counsel submitted that the case could be disposed of on the same terms as the judgment dated 17.03.2025 in Writ Petition (M/B) No. 71 of 2025, which followed the order dated 24.02.2025 in Writ Petition (M/B) No. 39 of 2025.

Respondent's Arguments

  • The State's Brief Holder agreed the facts were not in dispute and that both sides were ad idem that the earlier relief should be replicated.

Court Order / Findings

  • Recording the submissions of both counsel as agreed, the Court applied the same relief granted in Writ Petition (M/B) No. 39 of 2025.
  • The writ petition was disposed of in terms of the relief in Paragraph 8 of the order dated 24.02.2025 — permitting the petitioner to apply for revocation of cancellation within two weeks, subject to furnishing all pending returns and paying tax, interest and penalty due, with the competent authority to decide the application within four weeks.

Important Clarification

  • Once a specific compliance-based formula for restoring GST registration cancelled for non-filing of returns has been evolved by a coordinate bench, subsequent petitions on identical facts are disposed of swiftly by simply applying the same formula, without independent reasoning.
  • The consistent thread across these orders is that the taxpayer must furnish all pending returns and clear tax, interest, late fee and penalty dues as a precondition to the authority considering revocation.

Sections Involved

  • Section 29(2), CGST Act, 2017 – cancellation of registration for default in filing returns.
  • Section 30, CGST Act, 2017 – revocation of cancellation of registration.

Decision – In Favour of

The decision is in favour of the assessee. The petitioner was granted liberty to apply for revocation of the cancelled registration, subject to compliance conditions, with a time-bound direction to the department.

Case Details

Court: High Court of Uttarakhand at Nainital — Case No.: Writ Petition (M/B) No. 492 of 2025 — Coram: Chief Justice G. Narendar and Justice Alok Mahra — Date of Order: 9 July 2025.

Link to Download the Order

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