GST Registration Cancellation Revoked Upon Payment of Dues

Issue: Whether a GST registration cancellation order should be revoked if the assessee is willing to deposit all outstanding dues of tax, interest, and penalty.

Facts:

The assessee’s GST registration was cancelled.
The assessee was willing and ready to deposit the entire dues of tax, interest, and penalty.
The revenue did not oppose the assessee’s submission.

Decision:

With the consent of both parties, the court disposed of the writ petition filed by the assessee.
The court directed that if the assessee deposits the entire outstanding dues of tax, interest, and penalty and submits an application, the competent authority shall consider and decide the application as per law.

Key Takeaways:

Revocation Upon Dues Payment: GST registration cancellation can be revoked if the assessee is willing to pay all outstanding dues.
Consent of Parties: The court can dispose of a writ petition with the consent of both parties.
Competent Authority’s Duty: The competent authority is required to consider and decide the application for revocation as per the law.
Section 30 of Central Goods and Services Tax Act, 2017/Uttarakhand Goods and Services Tax Act, 2017: This section deals with the revocation of cancellation of GST registration.
The court is facilitating compliance and allowing the assessee to rectify the situation, which is a practical approach.

HIGH COURT OF UTTARAKHAND

Mangalam Associates

Commissioner, State Goods and Services Tax Commissionerate

Alok Kumar Verma, J.

Writ Petition No. 189 of 2025 (M/S)

FEBRUARY 10, 2025

Prince Chauhan, Adv. for the Petitioner. Suyash Pant, Standing Counsel for the Respondent.

ORDER

1. Present Writ Petition under Article 226 of the Constitution of India has been filed with the following prayers :-

“i)

Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 8.09.2023 (Annexure No. 3 to W.P) as petitioner is ready to pay all the balance tax, interest on it and late fee if any.

(ii)

Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/S30 of the UK GST/CGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN(05BXUPA1091B1ZU) of the Petitioner and further direct the Respondent No. 2 to consider the application of the Petitioner in accordance with law.

(iii)

Issue any other writ order or direction which this Hon’ble court deem fit and proper, in the circumstances of the present case.

(iv)

Award the cost to the petitioner throughout.”

2. Heard Mr. Prince Chauhan (through video conferencing), learned counsel for the petitioner and Mr. Suyash Pant, learned Standing Counsel for the respondent nos.1 & 2.

3. Mr. Prince Chauhan, Advocate submitted on instructions that the petitioner is ready to deposit the entire dues of tax, interest and penalty, if any, within a period of two weeks’ from today.

4. The said submission has not been opposed by Mr. Suyash Pant, Standing Counsel.

5. Admittedly, the present matter is covered by the Order dated 04.04.2024, passed by the Co-ordinate Bench of this High Court in WPMS No.850 of 2024.

6. With the consent of learned counsel for both the parties, the present writ petition is disposed of with a direction that in case, the petitioner deposits entire outstanding dues of tax, interest and penalty, if any and submits his application along with a certified copy of this order within two weeks from today, the Competent Authority shall consider and decide the said application as per law within a period of two weeks thereafter.

7. It is made clear that this Court has not expressed any opinion on the merit of this case.