2025 (2) TMI 1149 - HC - GST

Petitioner Allowed to Apply for GST Registration Revocation After Addressing Non-Filing Issues Within Two Weeks

Mohan Bahuguna Versus Assistant Commissioner

The HC of Uttarakhand addressed a case involving a petitioner whose GST registration was cancelled due to non-filing of returns. The petitioner expressed ... Cancellation of registration of the petitioner - non filing of the GST return for a considerable period - petitioner contends that now the petitioner is ready to make the payment towards GST return as well as the penalty, if any, imposed by the respondent-department - HELD THAT:- In view of the consensus between the parties, the matter is covered by the order passed in WPMS No.2285 of 2024, [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. The writ petition stands disposed of. The High Court of Uttarakhand heard a case where the petitioner, a proprietor of a business registered under the CGST Act, had their registration cancelled for non-filing of GST returns. The petitioner is now willing to pay the outstanding taxes and penalties. The petitioner sought to quash the cancellation order and cited a previous case with a similar issue. As both parties agreed, the court decided in line with the previous order, allowing the petitioner to apply for revocation within two weeks by submitting all outstanding returns and payments. If done within the timeframe, the Competent Authority will review and decide on the application within four weeks. The writ petition was thus disposed of, along with any pending applications.