Facts of the Case

M/s RV Pacific Wines Private Limited's GST registration was cancelled by the Assistant Commissioner for failure to furnish returns for the prescribed continuous period, prompting the petitioner to approach the Uttarakhand High Court challenging the cancellation order. The matter was heard along with reference to an identical situation earlier decided by a coordinate Bench of the same High Court in Writ Petition (S/B) No. 39 of 2025, where the show cause notice had similarly cited non-filing of returns as the ground for cancellation, and both counsel agreed the present case was squarely covered by that precedent. No independent factual dispute was raised before the Court, and the hearing proceeded largely on the basis of parity with the earlier order.

Issues Involved

  1. Whether an assessee whose GST registration has been cancelled for non-filing of returns should be permitted to apply for revocation of the cancellation.
  2. Whether such permission can be made conditional on filing all pending returns and clearing outstanding tax, interest and penalty within a stipulated period.
  3. Whether relief granted in an earlier coordinate bench decision on identical facts should be extended to a similarly situated petitioner.

Petitioner's Arguments

  • The petitioner's counsel submitted that the facts of the case were not in dispute and were identical to those already decided by a coordinate Bench in Writ Petition (S/B) No. 39 of 2025.
  • Relying on that precedent — itself based on an earlier Single Judge decision permitting a similarly placed assessee to seek revocation — the petitioner sought a direction permitting it to apply for revocation of the cancellation of its GST registration on the same terms.

Respondent's Arguments

  • Learned counsel for the State submitted, through the learned Brief Holder, that there was no objection to the petitioner being permitted to move an appropriate application for revocation of the cancellation order.

Court Order / Findings

  • Both counsel agreed that the facts mirrored the earlier coordinate bench order in Writ Petition (S/B) No. 39 of 2025, where the petitioner had been permitted to apply for revocation within two weeks on furnishing pending returns and depositing unpaid tax, interest and penalty, with the competent authority directed to decide the revocation application within four weeks thereafter.
  • Since both parties conceded that the present case was identical to and squarely covered by the earlier order, the Court disposed of the writ petition on the same terms as paragraph 8 of the order dated 24.02.2025 in the coordinate bench matter, without independently re-examining the merits.
  • The petitioner was accordingly permitted to move an application for revocation of the cancellation order within the time granted, subject to filing all pending returns and depositing the unpaid tax, interest and penalty, upon which the competent authority would consider and decide the revocation prayer in accordance with law.

Important Clarification

  • Courts readily extend relief granted in an identical coordinate bench matter to similarly situated GST registrants without re-litigating settled questions, promoting consistency and judicial economy.
  • Revocation of a cancellation order for return-default is conditional on the assessee actually curing the default — filing all pending returns and depositing outstanding tax, interest and penalty — within the time granted.
  • Such conditional relief keeps the ultimate decision on revocation with the competent tax authority, who must decide the application within a fixed timeframe once compliance is shown.

Sections Involved

  • Section 29 of the CGST/State GST Act, 2017 – governs cancellation of GST registration for continuous non-filing of returns.
  • Section 30 of the CGST/State GST Act, 2017 – provides the mechanism for revocation of cancellation of registration on an application by the registered person.

Decision – In Favour of

In favour of the assessee — the petitioner was granted a conditional opportunity to seek revocation of the cancellation of its GST registration on curing the return default.

Case Details

Court: High Court of Uttarakhand at Nainital
Case No.: Writ Petition (M/B) No.700 of 2025
Coram: Hon'ble Chief Justice Mr. G. Narendar and Hon'ble Justice Mr. Subhash Upadhyay
Date of Order: 26.08.2025

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