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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Dismissal with conditional revocation: petitioner may apply to revoke GST cancellation within two weeks after filing returns and paying dues</h1> HC dismissed the petition subject to terms allowing revival: petitioner may file an application for revocation of the GST cancellation within two weeks, ... Cancellation of GST registration - petitioner’s failure to furnish GST returns for prescribed period - HELD THAT:- In similar facts a Co-ordinate Bench of this Court while disposing of Writ Petition in M/S. ANSHUL ENTERPRISES THROUGH ITS PROPRIETOR VERSUS STATE TAX OFFICER & COMMISSIONER STATE TAX [2025 (2) TMI 1260 - UTTARAKHAND HIGH COURT], was pleased to hold and order that 'present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner’s prayer for revocation as per law within four weeks from the date of receipt of such application.' Petition disposed off in terms of above decision. Petitioner's GST registration was cancelled by the Assistant Commissioner under the GST Act, 2017 for failure to furnish returns. Facts were undisputed and parties agreed that a Co-ordinate Bench's earlier decision in Writ Petition (S/B) No. 39 of 2025 (24.02.2025) applied. That decision ordered: 'permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner's prayer for revocation as per law within four weeks from the date of receipt of such application.' On the same terms the present writ petition was disposed of, allowing the petitioner to file an application for revocation and directing the Competent Authority to consider it in accordance with law within the specified timeframe.
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