Case Details
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Case Title: Mohan Bahuguna v. Assistant Commissioner
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Court: High Court of Uttarakhand at Nainital
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Petition No.: Writ Petition (M/S) No. 2937 of 2024
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Category: GST Registration Cancellation
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Date of Judgment: 24.10.2024
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Relevant Section: Section 30(2) of CGST Act, 2017
Facts (Paras 2–5)
The petitioner, proprietor of Bahuguna Photo Studio and Gift Center at Bhimtal, was registered under the CGST Act, 2017 as a service provider. His registration was cancelled on 07.08.2023 due to non-filing of GST returns for a considerable period. The petitioner approached the Court stating readiness to file all pending returns and pay the balance tax, interest, and late fees. He prayed for quashing of the cancellation order dated 07.08.2023 (Ref. No. ZA050823005691R).
Questions (Paras 5–6)
The issue before the Court was whether the petitioner, after cancellation of registration for non-filing of returns, could seek revocation of the order by demonstrating readiness to comply with tax obligations. The petitioner relied on an earlier decision of the same Court in WPMS No. 2285 of 2024, involving an identical controversy.
Observations (Paras 7–9)
The Court noted that the respondent did not oppose the reliance placed on the earlier ruling. In line with that precedent, it held that the petitioner may file an application for revocation of cancellation under Section 30(2) of the CGST Act, 2017 within two weeks. Along with the application, the petitioner must furnish all pending GST returns and deposit outstanding dues with interest. The competent authority was directed to decide the revocation application within four weeks.
Judgment (Paras 8–10)
The writ petition was disposed of in terms of the earlier order passed in WPMS No. 2285 of 2024. The petitioner was granted liberty to apply for revocation of cancellation under Section 30(2) CGST Act within two weeks, subject to compliance with filing of returns and payment of dues. Pending applications also stood disposed of.
Case Law Reference Table
| Case Referred | Court | Principle / Verdict |
|---|---|---|
| WPMS No. 2285 of 2024 | Uttarakhand High Court | Allowed revocation of cancellation where petitioner agreed to file pending returns and clear dues. |
Between Fine Lines
This ruling reassures taxpayers that cancellation of GST registration for non-filing of returns is not the end of the road. If they are ready to file pending returns and clear outstanding dues, courts may permit revocation under Section 30(2) CGST Act. For businesses, the key takeaway is that compliance, even if delayed, can restore lost registration, provided they act within the timelines granted by courts.
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