No Prejudice to Revenue If Pending GST Dues Paid: Uttarakhand HC allows Revocation of Cancelled Registration [Read Order]

The court said that “this Court has been consistently holding that as the same does not cause any prejudice and loss to the department and also as it involves the fundamental right to carry out trade or business”

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The petitioner, M/s Barulal Contractor & Supplier, had approached the Court challenging cancellation of its GST registration by the Assistant Commissioner on account of non-filing of periodical returns. Similar petitions had earlier come before the High Court, where cancellation orders were set aside subject to compliance with statutory obligations.

The Division Bench of Chief Justice G. Narendar and Justice Subhash Upadhyay noted that the issue was squarely covered by its earlier decisions, particularly in WP(M/B) No. 71 of 2025 and WP(S/B) No. 39 of 2025.

In those matters, the Court had permitted taxpayers to apply for revocation of cancellation within a stipulated time, provided they furnished all pending returns and deposited the unpaid tax along with applicable interest and penalties.

The bench said that restoration of registration,after such compliance, does not result in any revenue loss to the Government. On the contrary, it enables businesses to regularize their tax affairs and continue trade, which is a fundamental right under Article 19(1)(g) of the Constitution.

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Accordingly, the writ petition was disposed of by granting the petitioner the liberty to move an application for revocation. If filed within two weeks and accompanied by payment of outstanding dues, the competent authority is directed to consider the request and pass appropriate orders within four weeks.

Mr. Prince Chauhan, Advocate appeared for the petitioners.

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