Uttarakhand High Court

Mohammad Ayub vs Superintendent on 20 May, 2025

Author: Manoj Kumar Tiwari

Bench: Manoj Kumar Tiwari

                                                2025:UHC:4158-DB
      IN THE HIGH COURT OF UTTARAKHAND AT
                      NAINITAL

           Writ Petition (M/B) No.255 of 2025

Mohammad Ayub                                   ...Petitioner
                             Vs.

Superintendent,
Central Goods & Services Tax                   ... Respondent

Presence:
     Mr. Rohit Arora, learned counsel for petitioner appearing
     through V.C.
     Mr. Shobhit Saharia, learned counsel for respondent/GST.

Coram:      Hon'ble Manoj Kumar Tiwari, J.
            Hon'ble Ashish Naithani, J.
JUDGMENT:

(per Hon'ble Justice Sri Manoj Kumar Tiwari)

Petitioner is a taxable person registered with Central GST. His GST registration was cancelled vide order dated 06.05.2024. Thus, feeling aggrieved, petitioner has approached this Court challenging the cancellation order.

2. Perusal of show cause notice dated 05.04.2024 reveals that petitioner had not furnished GST returns for six consecutive months.

3. Learned counsel for petitioner submits that some delay was caused in filing return, which has resulted in cancellation of GST registration.

4. Learned counsel for petitioner has drawn attention of this Court to the order passed by Coordinate Bench of this Court on 17.04.2025 in Writ Petition (M/B) No.158 of 2025. He submits that writ petition may be disposed of in terms of judgment rendered by Coordinate Bench of this Court in Writ Petition (M/B) No.158 of 2025, on 17.04.2025.

2025:UHC:4158-DB

5. Mr. Shobhit Saharia, learned counsel appearing for GST, fairly submits that he has no objection if writ petition is disposed of in terms of the said judgment.

6. We accordingly, dispose of the instant writ petition in terms of judgment rendered by Coordinate Bench of this Court in Writ Petition (M/B) No.158 of 2025, on 17.04.2025. We permit the petitioner to move an application for revocation of cancellation order under Section 30 of The Central Goods and Service Tax Act, 2017. If petitioner makes such application and deposits the outstanding tax dues alongwith tax penalty and interest, if any, within two weeks from today, the competent authority shall consider petitioner's request for revocation of cancellation order, as per law, within four weeks.

(Ashish Naithani, J.) (Manoj Kumar Tiwari, J.) 20.05.2025 Arti ARTI SINGH Digitally signed by ARTI SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=487ed955e722ba65aab55409e686c12fb83a19325e8b66890fbee418e7b69c0d, postalCode=263001, st=UTTARAKHAND, serialNumber=26DC90E00D839E3E8714131F235087D2D87E133C57E7F4A7B2E734BE2521F982, cn=ARTI SINGH Date: 2025.05.20 19:18:48 +05'30'