2025 (1) TMI 1360 - HC - GST

Businesses Get Second Chance: GST Registration Cancellation Overturned with Opportunity to Rectify Non-Compliance and Reapply

UC HC granted relief to a GST-registered business whose registration was cancelled for non-filing of returns. The court allowed the petitioner to apply ... Cancellation of registration of the petitioner - non filing of the GST return for a continuous period of six months - HELD THAT:- An identical controversy has been decided by this Court in SUNIL SAH VERSUS UNION OF INDIA [2024 (9) TMI 904 - UTTARAKHAND HIGH COURT] where it was held that 'the present writ petition is also decided in terms of the said order.' The matter is covered by the said order, the present writ petition is also decided in terms of the said order. The petitioner shall be at liberty to move an application for revocation or cancellation of the order under Section 30(2) of the CGST Act, 2017, within two weeks. The writ petition is disposed of. Petitioner, a proprietorship registered under the CGST Act, 2017, challenged cancellation of GST registration dated 20.12.2022 for 'non filing of the GST return for a continuous period of six months.' Petitioner stated readiness to pay the six months' returns, penalty and interest. Parties agreed the matter is covered by WPMS No.2285 of 2024. The Court permitted relief in pari materia and directed: 'The petitioner shall be at liberty to move an application for revocation or cancellation of the order under Section 30(2) of the CGST Act, 2017, within two weeks.' 'With this application, the petitioner shall also furnish all the GST returns, which he fails to submit and he will also deposit the outstanding dues of tax, interest and penalty of the goods and service tax with his application.' If filed within the stipulated period, the Competent Authority is to consider the application and 'pass appropriate order as per law, within four weeks thereafter.' Writ petition disposed; pending applications disposed.