Uttarakhand High Court Grants Relief in GST Registration Cancellation:

Uttarakhand High Court Grants Relief in GST Registration Cancellation The Division bench of Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay of the Uttarakhand High Court disposed of a writ petition filed by M/s Mansarovar Holidays challenging the cancellation of its GST registration. The petitioner’s registration had been cancelled on 28 February 2025 for failure to file returns within the prescribed period. Counsel for the petitioner argued that in a similar case (WPMB No. 39 of 2025), the Court had allowed the affected party to apply for revocation of cancellation for filing pending returns and depositing unpaid tax, interest, and penalty. Quoting the earlier order, the court noted: "If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the competent authority shall consider the petitioner's prayer for revocation as per law within four weeks from the date of receipt of such application." Counsel for the respondents raised no objection to granting similar relief. Accordingly, the Court directed that the writ petition be disposed of in the same terms as the earlier case, thereby permitting M/s Mansarovar Holidays to move for revocation of the cancellation order.