Uttarakhand HC Allows GST Registration Revocation After Clearance of Outstanding Tax Dues:

Uttarakhand HC Allows GST Registration Revocation After Clearance of Outstanding Tax Dues  The Uttarakhand High Court rules in favour of the taxpayer, Radhey Shyam Yadav, by allowing him to seek GST registration revocation after clearing all his outstanding tax dues. The petitioner's GST registration was cancelled on the grounds of fraud, wilful misstatement and suppression of facts through an order dated August 31, 2024.

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Being aggrieved with the order, the petitioner filed the present writ petition in the Uttarakhand High Court, claiming that it will file an application seeking GST revocation after paying the complete tax dues and praying for the court to direct the tax authorities to consider its application once it pays all its GST liability. The tax authorities claimed that they are ready to revoke the petitioner's cancelled GST registration, provided it pays its entire GST liability in full.

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Considering the aforementioned claims, the High Court disposes of the writ petition. The petitioner is allowed to seek GST revocation once it pays its entire GST dues in pursuance of the impugned order passed by the tax authorities. Additionally, the tax authorities have been instructed to consider the petitioner's application seeking the GST revocation if it fulfils the aforementioned condition.