2025 (6) TMI 331 - HC - GST

Taxpayer Wins Temporary Relief: GST Registration Cancellation Challenged with Conditional Deposit and Prompt Reapplication

M/s Oneshwar Construction Versus State Tax Officer and Another

UC HC under Art. 226 allowed writ petition challenging GST registration cancellation. Court directed petitioner to deposit outstanding tax dues and submit ... Revival of the petitioner's GST registration certificate - petitioner is willing to deposit all the outstanding dues of tax including interest and penalty, if any - HELD THAT:- With the consent of learned counsel for both the parties, the present writ petition is disposed of with a direction that if the petitioner deposits entire outstanding dues of tax including interest and penalty, if any, and submits its application within one week from today, the State Tax Officer, Rishikesh, Sector-1, Goods and Services Tax shall consider the same and pass an appropriate order as per law within a period of one week from the date of production of a certified copy of this order along with the application. Petition disposed off. Summary:In the Uttarakhand High Court under Article 226, the petitioner sought a writ of certiorari to quash the impugned order dated 5-2-2024 and a writ of mandamus directing revival of the petitioner's GST registration certificate (GSTIN No. 05AAEFO1975E1ZE). The petitioner expressed willingness to deposit all outstanding tax dues, including interest and penalty. The Court disposed of the writ petition with a direction that upon the petitioner depositing all dues and submitting an application within one week, the State Tax Officer, Rishikesh, shall consider the application and pass an appropriate order as per law within one week of receipt of a certified copy of the order.