The Uttarakhand HC permitted revocation of cancelled GST registration subject to filing all pending returns and clearing outstanding tax, interest, and penalties within the prescribed time.
Saloni Kumari | May 1, 2026 |
HC Permits GST Registration Revocation on Filing Pending Returns and Clearing Dues
The Uttarakhand High Court allowed the taxpayer to seek GST registration revocation on condition that it furnishes all its pending returns and pays all its outstanding dues, including taxes, interest, and penalties.
The tax authorities had cancelled the GST registration of the petitioner (Hardev Rawal Electricals) through an order dated March 13, 2023, on the grounds of non-filing of returns within the statutory time limit. During the personal hearing before the Uttarakhand High Court, the petitioner referenced an earlier judgement in WPMB No. 39 of 2025, based on an issue similar to the present case. The court in that case had allowed the petitioner to file an application seeking the revocation of the cancellation order, provided the petitioner furnishes all its pending returns and pays all outstanding dues, including taxes, interest, and penalties. The competent authority was directed to restore the petitioner’s GST registration within a fixed time frame if it fulfils all the aforementioned conditions.
Consequently, the petitioner prayed the court to grant the same relief in the present case. Since the tax authorities did not raise any objection to the petitioner’s request and agreed to restore the GST registration if the same conditions are followed, the court applied the same ruling of WPMB No. 39 of 2025 in the case of the petitioner.
The court in that case had held, “Accordingly, the present writ petition is disposed of by permitting the petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner’s prayer for revocation as per law within four weeks from the date of receipt of such application.
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The petitioner furnishes the application, and the competent authority has to review the application and decide the matter within four weeks, in accordance with the law.
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