GST Registration Cancellation for Non-Filing of Returns: Uttarakhand HC Directs GST Authority to Consider Revocation Plea if Dues Cleared
The Court directed that if the assessee files all pending returns and pays all dues within two weeks, the GST authority must decide the revocation plea as per law within four weeks.
In a recent ruling, with regards to the GST registration cancellation, the Uttarakhand High Court has allowed a registered assessee to seek restoration of its cancelled GST registration, provided it clears all outstanding statutory dues. The petitioner, Ashu Enterprises’ GST registration was cancelled by the Assistant Commissioner through an order dated 12 March 2024 on...
In a recent ruling, with regards to the GST registration cancellation, the Uttarakhand High Court has allowed a registered assessee to seek restoration of its cancelled GST registration, provided it clears all outstanding statutory dues.
The petitioner, Ashu Enterprises’ GST registration was cancelled by the Assistant Commissioner through an order dated 12 March 2024 on account of prolonged non-filing of GST returns for the prescribed statutory period.
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Appearing before Chief Justice G. Narendar and Justice Alok Mahra, the petitioner argued that the cancellation, though legally sustainable for non-compliance, had caused undue hardship and that the firm was now willing to regularise its compliance by filing pending returns and paying all tax dues along with interest and penalty.
The Counsel for the petitioner relied on a prior coordinate bench decision of the same High Court, which had permitted similarly placed taxpayers to approach the competent GST authority for revocation of cancellation, subject to fulfilling all statutory requirements.
The Division Bench, relying on case order in Writ Petition (M/B) No.39 of 2025, granted the petitioner's request for parity and ordered that the petitioner be permitted to submit a formal application for the reversal of the cancellation decision, acknowledging that the facts were undeniable and that the respondents had no objections.
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The Court further directed that if the assessee furnishes all pending returns and clears the entire outstanding tax, interest, and penalty dues within two weeks, the competent authority must consider the revocation application strictly in accordance with law and pass appropriate orders within four weeks thereafter.
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