GST Registration Cancellation Can Be Reconsidered Subject to Compliance: Uttarakhand HC:

GST Registration Cancellation Can Be Reconsidered Subject to Compliance: Uttarakhand HC The High Court of Uttarakhand has given relief to King Kong Blue Bar and Restaurant in a case related to the cancellation of its GST registration. The present petition has been filed by King Kong Blue Bar Restaurant against the GST Authorities, challenging the order of January 09, 2023, passed by the GST Department.

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Background of the case

The GST department had cancelled the restaurant’s registration on January 9, 2023, because it failed to file GST returns within the prescribed time. Later, the restaurant filed an appeal, but on February 27, 2026, the appeal was rejected as it was filed after the limitation period. The restaurant then approached the High Court. AR argued that in a similar case decided earlier (WPMB No. 39 of 2025), the Court had allowed the petitioner to apply for revocation of the GST registration, subject to certain conditions. In that earlier case, the Court had directed that if the petitioner filed all pending GST returns and deposited the unpaid tax along with interest and penalty, the competent authority should consider restoring the GST registration within a fixed time. In the present case, the restaurant requested similar relief. The State’s counsel stated that she had no objection if the same benefit was granted.

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High Court's Decision

After hearing both sides, the Court allowed the petitioner to file an application for revocation of the GST cancellation order, subject to the same terms as WPMB No. 39 of 2025.