Uttarakhand HC Allows Revocation of Cancelled GST Registration on filing of Return

Swarnim Developers filed the present petition against the Commissioner, state goods and services tax, and another, challenging an order dated 21.08.2023 by which its GST registration was cancelled. The cancellation was done because the petitioner had not filed GST returns within the required time.

Background

The AR argued that in a similar case (WPMB No. 39 of 2025), another bench of the court had allowed similar relief. In that case, the petitioner was permitted to apply for revocation of the cancelled GST registration. The Court had also directed that if the petitioner files all pending returns and pays the outstanding tax along with interest and penalty, the tax authority should consider the request for revocation within a fixed time.

Based on this, the petitioner requested that the same kind of relief should also be granted in this case.

The DR did not object to granting the same relief.

High Court’s Decision

After hearing all the facts, the Court disposed of the petition on the same terms as the earlier case (WPMB No. 39 of 2025).