Uttarakhand HC Quashes GST Registration Cancellation, Gives Chance for Revocation:

Uttarakhand HC allowed restoration of a cancelled GST registration subject to filing pending returns and clearing statutory dues.
HC Grants Fresh Opportunity to Restore Cancelled GST Registration

Uttarakhand HC Quashes GST Registration Cancellation, Gives Chance for Revocation
The Uttarakhand High Court has granted relief to M/s Lavi Traders whose GST registration was cancelled for not filing returns within the stipulated time.
The company had challenged the order of cancellation of its GST registration issued by the Superintendent, Central Goods and Services Tax (CGST), Sector-4, Udham Singh Nagar on May 30, 2024.
During the hearing, the counsel for the petitioner submitted that the High Court had earlier passed a decision in a similar case (Writ Petition No. 39 of 2025), had allowed the affected taxpayer to apply for the restoration of the GST registration. In such case, the court directed the taxpayer to file all pending GST returns and pay the due tax, interest and penalty before approaching for revocation of the cancellation order.
The petitioner requested that the same benefit be granted in the present case. The counsel appearing for the GST department did not object to this request.
Accepting the submission of both sides, the high court disposed of the writ petition on the same terms as the earlier case.
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Vanshika verma
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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
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