M/S Rhs Enterprises vs Commissioner State Goods And Services ...
2025 Latest Caselaw 5816 UK

Uttarakhand High Court

M/S Rhs Enterprises vs Commissioner State Goods And Services ... on 27 November, 2025

Author: Ravindra Maithani

Bench: Ravindra Maithani

HIGH COURT OF UTTARAKHAND AT NAINITAL

              Writ Petition (M/B) No. 1004 of 2025

M/S RHS Enterprises                                    ........Petitioner

                                 Versus

Commissioner State Goods and Services Tax Commissionerate and
another                                     ........Respondents

Present:-
       Mr. Pooran Lal, Advocate for the petitioner.
       Ms. Pooja Banga, Brief Holder for the respondents appeared through
       video conferencing.



                             JUDGMENT

Coram:        Hon'ble Ravindra Maithani, J.
              Hon'ble Alok Mahra, J.

Hon'ble Ravindra Maithani, J. (Oral)

It is the case of the petitioner that the GST registration

of the petitioner was cancelled by the respondent no.2/Assistant

Commissioner, State Goods and Services Tax, Kashipur, Sector-1,

Uttarakhand. The petitioner seeks quashing of the order, by which,

the GST registration has been cancelled. At the same time, the

petitioner also seeks directions that he may be permitted to prefer

an application for revocation of the cancellation of GST registration.

2. Heard learned counsel for the petitioners and perused

the record.

3. Learned counsel for the petitioner would submit that

the GST registration of the petitioner was cancelled on the ground

that he had claimed ITC on the invoices of non-existence firm. He

submits that now, amount has already been deposited by the

petitioner. Therefore, he may be permitted to give a representation

for revocation of cancellation of GST registration, before the proper

officer.

4. Learned counsel appearing for the respondents

submits that an order has been passed under Section 74(9) read

with Section 161 of the UK SGST/CGST/IGST Act, 2017. The

petitioner has made the liability good and now, he is not under any

dues to the department. She submits that in case, the petitioner

moves an application for revocation of the order of cancellation of

his GST registration, it may be considered by the respondent

no.2/Assistant Commissioner, State Goods and Services Tax,

Kashipur, Sector-1, Uttarakhand.

5. The Court takes on record the statement given by

learned counsel for the respondents.

6. The petition is disposed of with the liberty to the

petitioner to make a representation to the respondent

no.2/Assistant Commissioner, State Goods and Services Tax,

Kashipur, Sector-1, Uttarakhand within two weeks for revocation of

the order cancelling the GST registration of the petitioner. In case,

such a representation is made, it may be decided by the respondent

no.2/Assistant Commissioner, State Goods and Services Tax,

Kashipur, Sector-1, Uttarakhand within a period of two weeks, in

accordance with law.

(Alok Mahra, J.) (Ravindra Maithani, J.) 27.11.2025 Sanjay

SANJAY

DN: c=IN, o=HIGH COURT OF UTTARAKHAND,

2.5.4.20=e50e50b49596520698eff87e0a08bbd 504686df4d1afc60f54a287831dec46fe,

KANOJIA postalCode=263001, st=UTTARAKHAND, serialNumber=26EEB7122ED0DD23233A255D D8EC450A84B515A087CAEFD1B3179A7DEAE 40699, cn=SANJAY KANOJIA Date: 2025.11.28 18:34:00 +05'30'