2025 (2) TMI 339 - HC - GST

Proprietorship Firm Can Apply for GST Registration Revocation Under Section 30(2) After Non-Filing Cancellation Challenge

M/s Ramesh Chandra GSTIN Versus Commissioner State Goods And Services Tax and another

In the case before the Uttarakhand HC, the petitioner, a proprietorship firm, challenged the cancellation of its GST registration due to non-filing of ... Cancellation of GST registration of the petitioner - non filing of the GST return for a continuous period of six months - HELD THAT:- In view of the consensus between the parties, the matter is covered by the order passed in SUNIL SAH VERSUS UNION OF INDIA [2024 (9) TMI 904 - UTTARAKHAND HIGH COURT], 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. Petition disposed off. Petitioner, a proprietorship registered under the Central Goods and Service Tax Act, 2017, challenged cancellation of GST registration (GSTIN 05AONPC2915F2ZA) dated 14.10.2022 for 'non filing of the GST return for a continuous period of six months' and sought writs in the nature of certiorari and mandamus to quash the cancellation and permit an application under Section 30 of the CGST Act, 2017 for revocation. Parties agreed the matter is covered by a prior order in WPMS No.2285 of 2024. The court permitted relief in terms of that 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 petitioner must 'furnish all the GST returns, which he fails to submit and he will also deposit the outstanding dues of tax, interest and penalty' with the application. If filed in time, the Competent Authority shall 'consider petitioner's application and pass appropriate order as per law, within four weeks thereafter.' Writ petition disposed.