Facts of the Case

Sharma Enterprises challenged the cancellation of its GST registration and sought the same relief that the Uttarakhand High Court had already granted in two closely preceding matters — Writ Petition (M/B) No. 39 of 2025 (decided 24.02.2025) and Writ Petition (M/B) No. 79 of 2025 (decided 17.03.2025) — both involving GST registrations cancelled for failure to furnish returns for the prescribed period.

Issues Involved

  1. Whether a taxpayer whose GST registration was cancelled for non-filing of returns should be permitted to apply afresh for revocation on the same terms as granted to similarly situated taxpayers in the Court's own recent orders.

Petitioner's Arguments

  • Submitted that the issue in the present petition was identical to that already decided in W.P.(M/B) No. 39 of 2025 and W.P.(M/B) No. 79 of 2025, and that similar relief should follow.

Respondent's Arguments

  • The State's counsel had no objection, in the earlier orders relied upon, to the petitioner being permitted to move an appropriate application for revocation of the cancellation order, and adopted the same position here.

Court Order / Findings

  • Both counsel placed the earlier order dated 24.02.2025 (in W.P.(M/B) No. 39 of 2025) on record, wherein the Court had permitted the petitioner there to move an application 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.
  • Finding the present petitioner similarly situated, the Court disposed of the writ petition in terms of Paragraph 8 of the order dated 24.02.2025, granting the same conditional relief.

Important Clarification

  • Where a GST registration cancellation for non-filing of returns is challenged on facts identical to matters already decided, courts will simply extend the relief already crafted in the earlier orders — permitting a time-bound revocation application conditional on filing pending returns and clearing tax dues — rather than re-litigating the same point.

Sections Involved

  • Section 29, GST Act, 2017 — cancellation of registration for failure to furnish returns for a continuous period.
  • Section 30, GST Act, 2017 — revocation of cancellation of registration.

Decision – In Favour of

The order is in favour of the Assessee. The petitioner was permitted to seek revocation of cancellation on filing pending returns and clearing dues, following the Court's own recent coordinate bench orders.

Case Details

Court: High Court of Uttarakhand at Nainital
Case No.: Writ Petition (M/B) No. 373 of 2025
Neutral Citation: 2025:UHC:5151-DB
Coram: Hon'ble the Chief Justice G. Narendar and Hon'ble Justice Alok Mahra
Date of Order: 19th June, 2025

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