Uttarakhand High Court
WPMB/1004/2025 of MS RHS ENTERPRISES Vs COMMISSIONER STATE GOODS AND SERVICES TAX COMMISSIONERATE on 27 November 2025
UTTARAKHAND AT NAINITAL Writ Petition (M/B) No. 1004 of 2025 M/S RHS Enterprises ….....Petitioner Versus Commissioner State Goods and Services Tax Commissionerate and another ….….Respondents Present:- Mr. Pooran Lal, Advocate for the petitioner. Ms. Pooja Banga, Brief Holder
HIGH COURT OF UTTARAKHAND AT NAINITAL
Writ Petition (M/B) No. 1004 of 2025
M/S RHS Enterprises
….....Petitioner
Versus
Commissioner State Goods and Services Tax Commissionerate and another
….….Respondents
Present:-
Mr. Pooran Lal, Advocate for the petitioner.
Ms. Pooja Banga, Brief Holder for the respondents appeared through video conferencing.
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
JUDGMENT
Coram:
Hon’ble Ravindra Maithani, J.
Hon’ble Alok Mahra, J.
Hon’ble Ravindra Maithani, J. (Oral)
It is the case of the petitioner that the GST registration of the petitioner was cancelled by the respondent no.2/Assistant Commissioner, State Goods and Services Tax, Kashipur, Sector-1, Uttarakhand. The petitioner seeks quashing of the order, by which, the GST registration has been cancelled. At the same time, the petitioner also seeks directions that he may be permitted to prefer an application for revocation of the cancellation of GST registration.
2. Heard learned counsel for the petitioners and perused the record.
3. Learned counsel for the petitioner would submit that the GST registration of the petitioner was cancelled on the ground that he had claimed ITC on the invoices of non-existence firm. He submits that now, amount has already been deposited by the petitioner. Therefore, he may be permitted to give a representation
2 for revocation of cancellation of GST registration, before the proper officer.
4. Learned counsel appearing for the respondents submits that an order has been passed under Section 74(9) read with Section 161 of the UK SGST/CGST/IGST Act, 2017. The petitioner has made the liability good and now, he is not under any dues to the department. She submits that in case, the petitioner moves an application for revocation of the order of cancellation of his GST registration, it may be considered by the respondent no.2/Assistant Commissioner, State Goods and Services Tax, Kashipur, Sector-1, Uttarakhand.
5. The Court takes on record the statement given by learned counsel for the respondents.
6. The petition is disposed of with the liberty to the petitioner to make a representation to the respondent no.2/Assistant Commissioner, State Goods and Services Tax, Kashipur, Sector-1, Uttarakhand within two weeks for revocation of the order cancelling the GST registration of the petitioner. In case, such a representation is made, it may be decided by the respondent no.2/Assistant Commissioner, State Goods and Services Tax, Kashipur, Sector-1, Uttarakhand within a period of two weeks, in accordance with law.
(Alok Mahra, J.) (Ravindra Maithani, J.)
27.11.2025 Sanjay SANJAY KANOJIA Digitally signed by SANJAY KANOJIA DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=e50e50b49596520698eff87e0a08bbd 504686df4d1afc60f54a287831dec46fe, postalCode=263001, st=UTTARAKHAND, serialNumber=26EEB7122ED0DD23233A255D D8EC450A84B515A087CAEFD1B3179A7DEAE 40699, cn=SANJAY KANOJIA Date: 2025.11.28 18:34:00 +05'30'