The High Court granted relief to the assessee by permitting a fresh revocation plea after the resort cleared its pending GST dues and assured compliance with return-filing requirements.
Vanshika verma | Jun 23, 2026 |
Resort Clears Pending GST Dues After Registration Cancellation; HC Allows Fresh Revocation Plea
The Uttarakhand High Court has granted relief to the company in the case concerning the cancellation of GST registration of M/S The Maan Resorts. The resort had not filed its GST returns, and hence the GST department cancelled the registration on 7 January 2025.
During the hearing, the resort told the court that GST dues were outstanding at the time of the cancellation. However, it had subsequently paid the whole of the tax liability on 25 May 2026. The petitioner argued that its application for revocation of the cancelled GST registration was not being considered because the tax dues were pending earlier and the prescribed time limit for seeking revocation had expired.
The resort further assured the court that it would file all pending GST returns and pay any additional amount, if found due. It requested permission to submit a fresh application for revocation of its GST registration, along with proof that all outstanding taxes had been paid.
The State’s counsel did not object to the request. The court allowed the petitioner to file the application for revocation of GST registration in the facts and circumstances of the case. The court said if the resort filed an application with the evidence of payment of all tax dues and proof of filing of pending returns, the competent GST officer shall consider the request expeditiously and in accordance with law.
The writ petition was disposed of by the High Court with these directions.
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