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Judgment
(per Manoj Kumar Gupta, C.J.)
The present petition has been filed praying for the following reliefs:
“ i. Issue a writ, order or direction in the nature of certiorari calling for the records of the case and quashing: a. the show cause notice for cancellation of registration dated 25.03.2025 (Reference No. ZA050325054016Y) (Annexure No. 2 at page No. 19), and b. the order for cancellation of Registration dated 13.05.2025 (Reference No. ZA050525011545U) (Annexure No. 3 at Page No. 20-21) passed by respondent no.2.;
ii.Issue a writ, order or direction in the nature of mandamus commanding and directing the respondents to forthwith restore unblock and reactivate the GST Registration of the petitioner bearing GSTIN: 05BHYPS8223FIZT on the GST Common Portal.”
It appears that the GST registration of the petitioner firm was cancelled w.e.f 24.04.2025 on the ground that the petitioner had failed to make payment in pursuance of the demands made from him under the provisions of the Act.
The order of adjudication passed under Section 73(9) was challenged by the petitioner in WPMB No 109 of 2026 and the same was quashed by this Court vide its order dated 24.02.2026, and the matter was remitted back to the proper officer for proceeding from the stage of show cause notice. In pursuance thereof, the proper officer has now passed a fresh order dated 08.07.2026 and thereby the show cause notice has been discharged.
The submission of learned counsel for the petitioner is that the petitioner is unable to access the GST portal as the GST registration was cancelled and consequently, the petitioner is now unable to apply for revocation of the order of GST cancellation.
Ms. Puga Banga, learned counsel for the revenue submits that in case the petitioner files application in physical form before the competent authority, the said application shall be accepted and shall be decided in accordance with law.
Accordingly, the writ petition is disposed of with liberty to the petitioner to apply for revocation of the order of cancelation of GST registration in physical form before the competent authority and in the event any such application is filed, the same shall be duly accepted and disposed of in accordance with law.
Pending application(s), if any, also stand disposed of.