Facts of the Case

The petitioner, Ankit Jain, a taxable person registered under the GST Act, had his registration cancelled by the Assistant Commissioner, Haridwar-Sector 3, on the ground of failure to furnish GST returns for the prescribed period, following a show cause notice dated 23.02.2024. He challenged the cancellation order before the Uttarakhand High Court. Both counsel agreed that the issue was identical to one already decided by the same Court on 24.02.2025 in Writ Petition (M/B) No. 39/2025, where the petitioner had similarly sought permission to apply for revocation of cancellation.

Issues Involved

  1. Whether a taxpayer whose GST registration was cancelled for non-filing of returns should be permitted to apply for revocation of cancellation on curing the default, following an identical coordinate-bench precedent.

Petitioner's Arguments

  • The issue is squarely covered by this Court's own order dated 24.02.2025 in Writ Petition (M/B) No. 39/2025, where a similarly-placed petitioner was permitted to apply for revocation of the cancellation order.
  • A similar order should be passed in the present case as well.

Respondent's Arguments

  • The State's counsel had no objection to the petitioner being permitted to move an appropriate application for revocation of the cancellation order.

Court Order / Findings

  • The Court disposed of the writ petition in terms of the relief granted in the earlier coordinate-bench order, permitting the petitioner to move an application for revocation of the cancellation order.
  • If the petitioner files such an application within two weeks and furnishes all pending returns and deposits unpaid tax, interest and penalty, the competent authority was directed to consider the prayer for revocation as per law within four weeks of receipt of the application.

Important Clarification

  • In routine cases of GST registration cancellation for non-filing of returns, High Courts commonly dispose of the writ by directing that a revocation application, accompanied by filing of all pending returns and payment of outstanding tax, interest and penalty, be considered and decided within a fixed time frame, without going into the merits of the original cancellation.

Sections Involved

  • Section 29, CGST Act, 2017 – cancellation of registration for non-filing of returns.
  • Section 30, CGST Act, 2017 – revocation of cancellation of registration.

Decision – In Favour of

Disposed of in favour of the Assessee, subject to compliance; the petitioner was granted an opportunity to seek revocation of the cancelled registration on curing the default.

Case Details

High Court of Uttarakhand at Nainital; Writ Petition (M/B) No. 911 of 2025; Coram: Hon'ble the Chief Justice Sri G. Narendar and Hon'ble Sri Justice Subhash Upadhyay; Order dated 29.10.2025.

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