Relief Granted with Condition to Clear Dues by Nov 15, HC Restores Cancelled GST Registration
The present writ petition (CWP No. 13763 of 2024) has been filed by an individual named Ved Ram (petitioner) in the Himachal Pradesh High Court before the benches comprising Hon’ble Mr Justice Vivek Singh Thakur, Judge and Hon’ble Mr Justice Romesh Verma, Judge. The State of H.P. & Others are the respondents in the case. On this matter, the judges announced their decision on October 09, 2025.
The petitioner, through this writ petition, challenged an order dated 17.06.2023, passed by the Assistant Commissioner of State Taxes and Excise (Annexure P-4). The order was cancelling his GST (Goods and Services) registration number, which was restricting him from paying the tax under the GST Act.
Background of Case
Previously, the petitioner was alleged by the department for not making payment of tax. Considering this, the department issued a show cause notice dated 24.05.2023, against the petitioner, informing him of the cancellation of his GST registration under Rule 22 (1) read with Sub Rule 2(A) of Rule 21(A) of the CGST Rule and its suspension with effect from 24.5.2023. Since the tax was still not paid, they issued the final order dated 17.06.2023 confirming its GST suspension of GST registration.
It was possible to challenge the order; however, the petitioner did not file any application under Section 30 or appeal under Section 107 of the CGST Act within the limitation period prescribed for that.
Claims of Petitioner
The petitioner claimed that he is a Class-D Government Contractor and his only source of livelihood is contractorship, and he could not pay the tax timely because of unavoidable circumstances; whatever happened was not intentional. Now, he has paid all the required amount of tax before the cancellation of GST registration; additionally, he is ready to pay all the applicable interest, late fees, penalty, or any other imposable for late payment of tax dues. Hence, he requests that the court quash the order cancelling his GST registration.
Claims of Respondent
The respondent has not raised any objections to allowing the appeal, but is subject to payment of all payable tax along with interest, late fees and penalties, etc., as payable under the relevant Act and Rules.
Decision of High Court
When the high court analysed the claims of both the petitioner and respondent, it decided to allow the writ petition. Hence, quashed the order dated 17.6.2023, cancelling the GST registration of the petitioner and directed the respondent to revive the GST registration of the petitioner to its initial status with the original number. But also laid down some conditions: the petitioner is required to pay the entire tax payable for the relevant period along with interest, late fee and penalty imposed by depositing the same on or before 15.11.2025, for which necessary arrangements will be made by the respondents by opening the portal to enable the petitioner to deposit the requisite amount with the department. Also, directs the petitioner to ensure this does not happen again in the future.
Citation: Ved Ram Vs State of H.P & Others (Himachal Pradesh HC); CWP No. 13763 of 2024; 09/10/2025
