Case: Jeevan Chandra Pant v. Commissioner, State Goods and Service Tax & another
Court: High Court of Uttarakhand, Nainital
Petition No.: Writ Petition No. 2977 of 2024 (M/S)
Judgment Date: 25.10.2024
Category: GST Registration Cancellation / Revocation
Relevant Sections: Section 30 and Section 107 of the UKGST Act, 2017
Facts (Paras 1–4)
The petitioner, a proprietor engaged in works contract service and registered under the UKGST Act, 2017, had his GST registration cancelled by order dated 01.01.2024 due to non-updation of bank account details on the GST portal. He subsequently updated the bank details and filed an application for revocation under Section 30 of the Act. However, respondent no. 2 rejected this application on 21.09.2024. Although the order was appealable under Section 107, the petitioner did not pursue that remedy.
Questions / Dispute (Paras 4–6)
The key issue was whether, despite not appealing against the rejection of revocation, the petitioner could seek judicial intervention to revive his registration once the bank details were updated. The petitioner confined his prayer to permission for making a fresh representation and a direction to the authority for its expeditious disposal.
Observations (Paras 6–7)
The Court noted that since the petitioner had already updated the bank details, the limited request to allow a representation was reasonable. The State also did not object to such course of action. The Court observed that though statutory remedies existed, in the peculiar facts, liberty could be granted to move a representation to the authority concerned for decision in accordance with law.
Judgment / Verdict (Paras 7–8)
The writ petition was disposed of with liberty to the petitioner to file a representation before respondent no. 2 within fifteen days (by 08.11.2024). The authority was directed to decide such representation strictly in accordance with law.
Table of cases referred
No external precedents were cited in this order.
Between Fine Lines (Practical takeaway)
For contractors and small taxpayers, non-updation of bank details can trigger cancellation of GST registration. However, courts may allow reconsideration where the default has been cured, even if appeal timelines have lapsed, by permitting a fresh representation. This highlights the importance of promptly updating bank details on the GST portal to avoid litigation.
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