Uttarakhand HC Allows Taxpayer to Seek Revocation of Cancelled GST Registration

The Uttarakhand High Court has granted relief to a taxpayer whose GST registration was cancelled for non-filing of returns to enable him to apply for revocation of the cancellation subject to filing of the pending returns and payment of outstanding dues.

The petitioner challenged the GST cancellation order dated 23.03.2025 and argued that he had failed to file the returns within the given period.

The petitioner relied on the earlier judgement of the Uttarakhand High Court where a taxpayer was allowed to seek revocation of the cancellation of GST registration by filing the pending returns and paying the outstanding tax, interest and penalties. The Court had ordered the GST authorities to decide the revocation application within four weeks.

The petitioner requested the same relief as granted in an earlier similar case. Since the respondent had no objection, the Uttarakhand High Court disposed of the writ petition on identical terms and allowed the petitioner to seek revocation of GST registration cancellation subject to compliance with the prescribed conditions.