Cancellation of Registration Can Be Revoked Upon Payment of Dues
Summary:
- Cancellation of Registration: The assessee’s registration was cancelled by the authorities.
- Revocation Sought: The assessee filed a petition seeking revocation of the cancellation order.
- Condition for Revocation: The court directed the authorities to consider the assessee’s application for revocation of cancellation upon payment of all outstanding dues, including tax, interest, and penalty.
Decision:
In favor of the assessee. The court directed the authorities to consider the assessee’s application.
HIGH COURT OF UTTARAKHAND
Anuj Kumar Verma
v.
Superintendent, Central Goods and Services Tax*
Alok Kumar Verma, J.
WRIT PETITION (M/S) NO.3548 of 2024
DECEMBER 23, 2024
Rohit Arora, Adv. for the Petitioner. Shobhit Saharia, Adv. for the Respondent.
ORDER
1. Present Writ Petition has been filed under Article 226 of the Constitution of India with the following prayers:-
| “(i) | Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order for Cancellation of Registration bearing Reference No.ZA050223045769G dated 28.02.2023 (Annexure No.1) issued by the Respondent; |
| (ii) | Issue a writ, order or direction, in the nature of certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No. ZA050123014807X dated 14/01/2023 (Annexure No.2) issued by the Respondent; |
| (iii) | Issue a writ, order or direction, in the nature of mandamus directing the Respondent to revive the GST registration of the Petitioner; |
| (iv) | Issue any other writ, order or direction and/or allow any other consequential relief as expedient in law, on the facts and circumstances of the case.” |
2. Heard Mr. Rohit Arora, learned counsel for petitioner through video conferencing and Mr. Shobhit Saharia, learned Brief Holder for respondent.
3. With the consent of learned counsel for the parties, the present Writ Petition (WPMS No.3548 of 2024) is disposed of with a direction that if the petitioner deposits entire outstanding dues of tax including interest and penalty, if any, and submits his application for reversal of the cancellation of GST registration within one week from today, the Competent Authority shall considered the application of the petitioner and pass an appropriate order as per law within a period of two weeks’ from the date of production of the certified copy of this order along with the application.