Uttarakahand HC Sets aside GST Order Cancelling Registration due to non furnishing of returns [Read Order]
The Court has been consistently holding that as the same does not cause any prejudice and loss to the department and also as it involves the fundamental right to carry out trade or business
Uttarakhand High Court, GST Order
Uttarakhand High Court, GST Order
In a recent case, the Uttarakhand High Court sets aside the Goods and Service Tax (GST) order canceling registration due to non furnishing of return for prescribed period.
M/s Puran Singh, Petitioner is a taxable person, registered under GST Act, 2017. His GST registration has been cancelled by Assistant Commissioner, Haridwar-Sector 3 vide order dated 12.03.2024. Challenging the cancellation order, petitioner has filed this Writ Petition.
The show cause notice issued to the petitioner on 23.02.2024 reveals that cancellation has been ordered on account of petitioner’s failure to furnish GST returns for prescribed period.
Counsel for the petitioner relied upon a judgment rendered by Single Judge in Writ Petition (M/S) No. 3283 of 2024, whereby, petitioner in that case was permitted to make application for revocation of the cancellation order and the Competent Authority was directed to consider the application and pass appropriate order as per law.
The court in similar case disposed of the writ petition 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.
The Chief Justice Sri G. Narendar and Justice Subhash Upadhyay observed that “ the Court has been disposing of several petitions on similar terms as the cancellation is on account of non-filing of periodical returns and the petitioners have undertaken to pay the tax along with interest and penalty.”
The Court has been consistently holding that as the same does not cause any prejudice and loss to the department and also as it involves the fundamental right to carry out trade or business, the bench allowed the above writ petition in terms of the Writ Petition (M/B) No. 408 of 2025 dated 24.06.2025.
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