Case Summary
Case Title: BM Services v. Commissioner, State Goods and Services Tax, Commissionerate, Dehradun & Another
Court: High Court of Uttarakhand at Nainital
Petition No.: Writ Petition No. 3532 of 2024 (M/S)
Date of Judgment: 23rd December 2024
Category of Dispute: GST Registration Cancellation – Revocation under Section 30 of CGST/UKGST Act, 2017
Relevant Sections: Section 30 of the CGST Act, 2017; Article 226 of the Constitution of India
Facts (Para 1–3)
The petitioner, BM Services, approached the Court under Article 226 challenging the cancellation of its GST registration dated 30.09.2023. The petitioner submitted that it was willing to deposit all outstanding dues including tax, interest, and penalty, and sought liberty to file an application under Section 30 of the CGST/UKGST Act, 2017 for revocation of cancellation. The petitioner prayed for quashing of the cancellation order and for a mandamus directing the department to consider its revocation request.
Questions before Court (Para 1–2)
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Whether the petitioner could be permitted to file a revocation application under Section 30 of the CGST Act despite the cancellation order.
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Whether the competent authority was required to consider such application if outstanding dues were cleared.
Observations (Para 3–4)
The Court noted the petitioner’s readiness to deposit all outstanding dues within a week. The State counsel also sought one week’s time to decide the application from the date of filing. The Court, taking into account the consent of both parties, held that the matter could be resolved without further adjudication.
Judgment (Para 5)
The Court disposed of the writ petition with the direction that if the petitioner:
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Deposits all outstanding dues of tax including interest and penalty within one week, and
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Submits an application for revocation of cancellation along with a certified copy of this order,
then the competent authority shall consider and pass an appropriate order in accordance with law within one week from such submission.
Case Law Reference Table
| Case Referred | Court | Principle / Verdict | Relevance |
|---|---|---|---|
| No external precedents cited | – | – | The case was decided on consent and statutory provisions under Section 30. |
Between Fine Lines
This judgment reassures taxpayers that even after cancellation of GST registration, revocation is possible if the taxpayer promptly clears outstanding dues and applies under Section 30. For businesses, this offers a vital compliance window to restore GSTIN and continue lawful operations, avoiding business disruption.
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