HC Allows Reconsideration in GST Revocation Case After Submission of ITC Payment Proof

The Uttarakhand High Court remanded the GST registration revocation rejection case back to the tax authorities for fresh consideration on the condition that the petitioner furnishes a proper representation along with valid evidence of payment.

The petitioner, Sushil Kumar Nainiwal, had sought GST registration revocation. However, the request was rejected by the tax authorities through an order dated March 29, 2025, on the grounds of excess ITC (Input Tax Credit) availment in his GST return during the period of April and May 2025.

The petitioner claimed that the excess ITC availment was not intentional but was instead due to a calculation mistake. The full excess ITC amount was later deposited by the petitioner on March 2, 2026, through Form JRC-03 (Annexure-9). Consequently, the petitioner prayed the court to direct the tax authorities to consider his application for GST registration revocation.

During the personal hearing before the High Court, the tax authorities stated that they are ready to reconsider the case if the petitioner submits a proper representation along with valid evidence of payment. The court allowed the petitioner to file a fresh representation along with valid evidence of deposit before the tax authorities. The tax authorities have been directed to reconsider the case upon the receipt of the aforementioned documents and thereafter pass a fresh decision within the time period of four weeks.