2025 (6) TMI 1566 - HC - GST

Cancellation of GST registration under the Central Goods and Services Tax Act 2017 - petitioner s Application under Section 30 of Central Goods and Services Tax Act 2017 for revocation of the cancellation order is already pending - HELD THAT - Despite the direction by the Authority to furnish Geo Tag of the premises in other words latitude and longitude of the premises in which the business of the petitioner is housed the same has not been furnished. In view of non-furnishing of the same the Application is on the file. In that view of the matter the petitioner shall furnish the same within two weeks. If such GPS position of the office / place of business is furnished by the petitioner within two weeks from today the Application shall be considered and disposed of. Petition disposed off.

Summary

The Uttarakhand High Court, per Chief Justice G. Narendar, disposed of the writ petition challenging cancellation of GST registration under the Central Goods and Services Tax Act, 2017. The Court relied on a prior coordinate bench ruling in Writ Petition (M/B) No. 39 of 2025, which permitted the petitioner to apply for revocation of cancellation upon furnishing pending returns, unpaid tax, interest, and penalty, directing the Competent Authority to consider the application within four weeks.In the instant case, the petitioner's application under Section 30 CGST Act for revocation was pending due to non-furnishing of Geo Tag (latitude and longitude) of business premises as directed. The Court ordered the petitioner to furnish the Geo Tag within two weeks, after which the application shall be considered and disposed of in accordance with the earlier order. The writ petition was disposed of on these terms.