Uttarakhand High Court Allows Taxpayer to Seek Restoration of Cancelled GST Registration

The Uttarakhand High Court has permitted a taxpayer to seek restoration of GST registration after paying the outstanding GST liability, where such registration was cancelled on account of non-payment of GST dues.

The order dated 6th March, 2025 cancelling the GST registration of the petitioner on account of default in payment of GST has been challenged by the petitioner Madan Mohan Tiwari.

The counsel for the petitioner during the hearing said that all the pending GST dues had been paid. He further submitted that the petitioner was ready to deposit any further amount if payable by the department. The petitioner asked for an order directing the authorities to consider his application for revocation of the cancellation order and to permit him to make such application.

The State GST Department through its Standing Counsel said that in case a petitioner is filing an application for revocation of cancellation and if he/she shows that all the dues have been paid then the department would consider the request sympathetically.

The High Court noting the submissions disposed of the writ petition and gave liberty to the petitioner to file an application for revocation of cancellation of his GST registration. The court directed that the application should be supported with proof of payment of all GST dues.

The court also directed that in case such application is filed, the concerned GST authority shall consider and decide it expeditiously preferably within four weeks from the date of filing. Pending applications in the matter were also disposed of.