Facts of the Case

The petitioner, Sunil Kumar, a taxable person registered under the GST Act, 2017, had his GST registration cancelled by the Assistant Commissioner, Haridwar-Sector 3, vide order dated 12.03.2024, on the ground that the petitioner had failed to furnish returns for the prescribed period, as evident from the show cause notice dated 23.02.2024. Challenging the cancellation, the petitioner filed the present writ petition.

Issues Involved

  1. Whether the petitioner, whose GST registration was cancelled for non-filing of returns, was entitled to be permitted to seek revocation of the cancellation, consistent with relief granted in similarly placed cases.
  2. On what conditions such an opportunity ought to be granted.

Petitioner's Arguments

  • Both counsel agreed that the facts were not in dispute and that the matter was squarely covered by a Co-ordinate Bench's order dated 24.02.2025 in Writ Petition (S/B) No.39 of 2025, itself following a Single Judge's ruling permitting revocation applications in similar circumstances.

Respondent's Arguments

  • Learned counsel for the respondents did not object to a similar order being passed in the present case, consistent with the earlier ruling.

Court Order / Findings

  • The Court reproduced the earlier order dated 24.02.2025 in Writ Petition (S/B) No.39 of 2025, which had permitted the petitioner therein to move an application for revocation of the cancellation order within two weeks, subject to furnishing all pending returns and depositing the unpaid tax along with interest and penalty, with the Competent Authority directed to consider the revocation prayer within four weeks of receipt of such application.
  • Finding the instant petitioner similarly situated, the Court disposed of the present writ petition on identical terms.

Important Clarification

  • Taxpayers whose GST registration has been cancelled solely for continuous non-filing of returns can secure a fresh opportunity to seek revocation from the writ court, conditioned on filing all pending returns and clearing unpaid tax, interest and penalty within a fixed window, with the Competent Authority thereafter bound to consider the application on merits within a further fixed period.

Sections Involved

  • Section 29(2) of the CGST Act, 2017 — empowers cancellation of registration for continuous default in filing returns.
  • Section 30 of the CGST Act, 2017 — the revocation mechanism for cancelled registrations.

Decision – In Favour of

Assessee. The petitioner was permitted to seek revocation on the specified terms.

Case Details

High Court of Uttarakhand at Nainital; Writ Petition (M/B) No. 544 of 2025; Neutral Citation No. 2025:UHC:6239-DB; Coram: Chief Justice G. Narendar and Justice Alok Mahra; Order dated 17.07.2025.

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.