The Uttarakhand High Court reiterated that applications for revocation of GST registration cancellations must be permitted if the taxpayer is willing to clear outstanding tax, interest, and late fees. Existing law is affirmed, providing binding authority for all subordinate courts in the state and strong persuasive value elsewhere.
Summary
| Category | Data |
|---|---|
| Case Name | WPMB/870/2025 of MS HARITIMA ENTERPRISES Vs COMMISSIONER CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE |
| CNR | UKHC010160672025 |
| Date of Registration | 10-10-2025 |
| Decision Date | 28-10-2025 |
| Disposal Nature | DISPOSED |
| Judgment Author | HON’BLE MR. JUSTICE RAVINDRA MAITHANI, HON’BLE MR. JUSTICE ALOK MAHRA |
| Court | High Court of Uttarakhand |
| Bench | Division Bench (Justice Ravindra Maithani & Justice Alok Mahra) |
| Precedent Value | Binding on subordinate courts in Uttarakhand; strong persuasive value elsewhere |
| Overrules / Affirms | Affirms existing precedent of WPSB No.39 of 2025 (Kumaon Mandal Vikas Nigam Ltd Vs. Dinesh Chandra Gururani) |
| Type of Law | Tax Law – GST Registration |
| Questions of Law | Whether a taxpayer whose GST registration was cancelled may be allowed to apply for revocation upon payment of outstanding dues |
| Ratio Decidendi |
The Court held that where a petitioner is prepared to pay all outstanding tax, interest, and late fees following cancellation of GST registration, the authorities must permit filing of a revocation application in accordance with Section 30 of the UKGST/CGST Act, 2017. The petition was disposed of by directing that the petitioner be permitted to apply for revocation. The matter is squarely governed by existing High Court precedent in WPSB No.39 of 2025. Both counsels admitted the issue is covered by previous judgment. The Court decided the petition in terms of the earlier precedent, reiterating the right of affected taxpayers to seek revocation as per law. |
| Judgments Relied Upon | WPSB No.39 of 2025, Kumaon Mandal Vikas Nigam Ltd Vs. Dinesh Chandra Gururani |
| Logic / Jurisprudence / Authorities Relied Upon by the Court | The reasoning is entirely based on the covered issue as adjudicated in WPSB No.39 of 2025; both parties admitted its applicability. |
| Facts as Summarised by the Court | Petitioner’s GST registration cancelled by order dated 02.03.2023. Petitioner sought quashing of the cancellation and requested permission to file an application for revocation on assurance to clear all outstanding tax, interest, and late fees, in accordance with Section 30 of UKGST/CGST Act, 2017. |
Practical Impact
| Category | Impact |
|---|---|
| Binding On | All subordinate courts in Uttarakhand |
| Persuasive For | Other High Courts and potentially the Supreme Court |
| Follows | WPSB No.39 of 2025, Kumaon Mandal Vikas Nigam Ltd Vs. Dinesh Chandra Gururani |
What’s New / What Lawyers Should Note
- Reiterates that GST registration cancellation does not preclude a taxpayer from seeking revocation, provided all outstanding dues (tax, interest, late fees) are cleared.
- Lawyers can use this as binding authority in Uttarakhand to seek permission for filing revocation applications even after cancellation orders.
- Ensures that authorities must consider such applications in accordance with Section 30 of UKGST/CGST Act, 2017 when petitioner signals readiness to pay dues.
- The court followed and applied a recent precedent, providing procedural clarity for similarly situated taxpayers.
Summary of Legal Reasoning
- The Court noted that the issue involved had already been adjudicated by it in WPSB No.39 of 2025, Kumaon Mandal Vikas Nigam Ltd Vs. Dinesh Chandra Gururani.
- Both petitioner and state counsel admitted that the controversy is squarely covered by the said earlier judgment.
- On this basis, the Court disposed of the present petition in terms aligning exactly with the prior precedent.
- The underlying reasoning is that a taxpayer willing to settle all outstanding dues is entitled to seek revocation of GST registration cancellation as per Section 30.
Arguments by the Parties
Petitioner
- Sought quashing of GST registration cancellation.
- Expressed willingness to pay all balance tax, interest, and late fees.
- Requested permission to file an application for revocation under Section 30 of the UKGST/CGST Act, 2017.
Respondent (State)
- Admitted that the controversy is covered by the judgment in WPSB No.39 of 2025.
Factual Background
The petitioner’s GST registration was cancelled by order dated 02.03.2023. Aggrieved, the petitioner approached the High Court seeking quashing of the cancellation order. The petitioner submitted willingness to pay all outstanding tax, interest, and late fees, and sought permission to apply for revocation of the cancellation under Section 30 of the UKGST/CGST Act, 2017. Both sides acknowledged that the matter was already covered by a previous judgment of the Court.
Statutory Analysis
Section 30 of the UKGST/CGST Act, 2017 was the operative provision, which allows for filing an application for revocation of cancellation of GST registration. The Court’s approach directs authorities to permit such applications where the taxpayer indicates readiness to clear all dues, in accordance with the statute and as clarified by precedent.
Dissenting / Concurring Opinion Summary
No dissenting or concurring opinions were noted in the judgment.
Procedural Innovations
No new procedural innovations were recorded in this judgment. The court disposed of the case in view of existing precedent, following standard procedure.
Alert Indicators
- ✔ Precedent Followed – The judgment affirms and follows established law in WPSB No.39 of 2025, providing clear guidance for future cases of GST registration cancellation and revocation.