Uttarakhand HC Allows Revocation of GST Cancellation for Non-Filing of Returns, Citing Identical Earlier Orders [Read Order]
In those cases, the Court had permitted revocation if the application was filed within two weeks along with pending returns, tax, interest, and penalty, and had directed the Competent Authority to decide it within four weeks
![Uttarakhand HC Allows Revocation of GST Cancellation for Non-Filing of Returns, Citing Identical Earlier Orders [Read Order]](https://images.taxscan.in/h-upload/2025/07/12/2063134-gst-cancellation-taxscan.webp "Uttarakhand HC Allows Revocation of GST Cancellation for Non-Filing of Returns, Citing Identical Earlier Orders [Read Order]")
The High Court of Uttarakhand, allowed the petitioner to seek revocation of Goods and Service Tax (GST) registration cancelled for non-filing of returns, noting that the issue was identical to those already decided in Writ Petitions Chandra Shekar Joshi,petitioner-assessee,submitted that the issue involved in the writ petition had already been considered by the Court while...
The High Court of Uttarakhand, allowed the petitioner to seek revocation of Goods and Service Tax (GST) registration cancelled for non-filing of returns, noting that the issue was identical to those already decided in Writ Petitions
Chandra Shekar Joshi,petitioner-assessee,submitted that the issue involved in the writ petition had already been considered by the Court while disposing of Writ Petition (M/B) No. 39 of 2025 on 24.02.2025 and Writ Petition (M/B) No. 79 of 2025 on 17.03.2025.
The order passed in Writ Petition (M/B) No. 79 of 2025 was placed before the Court. It stated that both counsels had agreed on the facts and submitted that the issue was similar to the one decided in Writ Petition (M/B) No. 39 of 2025, which was disposed of on 24.02.2025.
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In that case, the petitioner’s GST registration had been cancelled for non-filing of returns. The Court had allowed the petitioner to file an application for revocation of the cancellation. It directed that if the application was submitted within two weeks, along with pending returns, unpaid tax, interest, and penalty, the Competent Authority should consider it in accordance with law within four weeks.
Both counsels in the present case submitted that the petitioner was similarly placed and sought similar relief.
Chief Justice G.Narendar and Justice Alok Mahra taking note of these submissions disposed of the writ petition on the same terms as stated in Paragraph 8 of the earlier order dated 24.02.2025. No order as to costs was passed.As a result, all pending miscellaneous petitions stood closed.
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