GST Update

 Desk of CA. Praveen Sharma – 1015 Series (CAPS) 

UTTARAKHAND HIGH COURT IN THE CASE OF Vishvas and Company

The petitioner challenged the cancellation of GST registration dated 05.09.2024 on the ground of non-filing of returns within the prescribed time. The petitioner submitted that in a similar matter, the High Court had allowed the taxpayer to apply for revocation of cancellation, subject to certain conditions.

It was argued that if the taxpayer files all pending returns and pays the outstanding tax along with applicable interest and penalty, the authorities should be directed to consider the revocation application within a reasonable time.

The counsel appearing for the department did not oppose this request and agreed that the matter could be disposed of on similar terms.

Taking into consideration the facts and the earlier precedent, the Court permitted the petitioner to file an application for revocation of cancellation. It was directed that if the application is filed within the stipulated time along with compliance of pending returns and payment of dues, the competent authority shall examine and decide the application in accordance with law within a prescribed period.

Accordingly, the writ petition was disposed of, granting an opportunity to restore the GST registration.

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Regards
CAPS