HC Allows Businessman to Seek Revocation of Cancelled GST Registration

The Uttarakhand High Court has provided relief to businessman Dharampal Lakhani, whose GST registration was cancelled on 14 June 2025 for not filing GST returns within the stipulated time.

During the hearing, the lawyer of the petitioner submitted that in a similar case earlier decided (WPMB No. 39 of 2025), the High Court had permitted the taxpayer to file an application for revocation of a cancellation order. The Court had ordered that in case the taxpayer filed all the pending returns and paid the outstanding tax, interest and penalty, then the authorities should consider restoring the GST registration.

The counsel for the petitioner prayed that the same benefit be extended to this case. The counsel for the Central GST Department did not oppose the request and agreed that the matter could be decided on the same terms as the earlier case.

The court accepted the request, disposed of the petition and gave the same relief as was given in the previous case.

Accordingly, the petitioner is now entitled to apply for the revocation of the cancellation of GST registration. He can file the application within the prescribed period, file all pending GST returns and pay the unpaid tax along with interest and penalty, and the GST authorities are bound to consider his application as per the law.