HC Allows Taxpayer to Seek GST Revocation Subject to Payment of Unpaid Dues and Filing of Pending Returns

The Uttarakhand High Court permitted the taxpayer to file a GST revocation application, subject to filing of all pending returns and deposits of unpaid tax along with interest and the amount of penalty.

In the present matter, the tax authorities had cancelled the petitioner’s GST registration via an order dated March 21, 2025, merely on the grounds of non-filing of the returns within the prescribed time limit.

In support of its case, the petitioner referenced a case based on identical issues and facts in WPMB No. 39 of 2025, where the Co-ordinate Bench had directed the tax authorities to consider the petitioner’s application seeking the revocation of cancelled GST registration, subject to payment of unpaid tax along with interest and penalties.

According to the cited ruling, “Co-ordinate Bench has permitted the petitioner therein to file application for revocation of the cancellation order and subject to deposit of unpaid tax along with interest and penalty, the competent authority has been directed to decide the application for revocation of the cancellation order.”

When the Uttarakhand High Court examined the facts of the case, it found it in the interest of justice to allow the petitioner’s appeal. The petitioner is allowed to refile an application seeking GST revocation within two weeks from June 19, 2026, if it furnishes all the pending returns and deposits the unpaid tax along with interest and the amount of the penalty. The tax authorities are directed to consider the petitioner’s application within four weeks from the date of receipt of such application if it meets all the aforementioned conditions.