2025 (7) TMI 1604 - HC - GST

Cancellation of GST registration of petitioner - petitioner is ready to pay all the balance tax interest on it and late fee if any - HELD THAT - The petition is disposed of with a direction that in case the petitioner deposits entire outstanding dues of tax including interest and penalty if any and submits his application within one week from today the Competent Authority shall considered the application of the petitioner and pass an appropriate order as per law within a period of two weeks from the date of production of the certified copy of this order along with the application.

Summary

The Uttarakhand High Court, in Writ Petition No. 3508 of 2024 under Article 226 of the Constitution, addressed the petition challenging the cancellation of the petitioner's GST Registration dated 12-9-2023. The petitioner sought issuance of a writ of certiorari to quash the cancellation, mandamus directing the respondent to consider the petitioner's representation, and other reliefs. The Court, after hearing counsel, disposed of the petition by directing that if the petitioner deposits the entire outstanding dues of tax, interest, and penalty and submits an application within one week, the Competent Authority shall consider the application and pass an appropriate order in accordance with law within two weeks from the date of production of the certified copy of the order. This order effectively allows the petitioner an opportunity to regularize dues and seek reconsideration of the GST cancellation, emphasizing compliance with statutory dues and procedural fairness.