High Court Allows Firm to Seek Restoration of Cancelled GST Registration

The High Court of Uttarakhand has permitted M/S Bhagwati Enterprises (Petitioner) to file an application for the restoration of its cancelled GST registration.

The firm was cancelled from the GST registration on December 18, 2025, for non-filing of GST returns in the prescribed time. The petitioner filed a legal challenge against this cancellation.

During the hearing, the petitioner’s counsel submitted that in a similar case in the past, the court had granted relief to the affected party to seek revocation of the cancellation order after filing the pending returns and paying the dues. The petitioner, therefore, relied on that prior decision to seek the same benefit.

The department did not oppose the request and agreed that the matter could be decided on the same terms as the earlier case.

The court therefore disposed of the petition by granting liberty to the petitioner to file an application for revocation of the GST cancellation. The petitioner must submit all pending GST returns and deposit unpaid tax, interest, and penalties. After receiving the application, the competent authority has been directed to consider and decide it according to law within the prescribed time.