Uttarakhand HC allows Taxpayer to Seek Revocation of GST Registration Cancelled for Non-Filing of Returns [Read Order]

The Uttarakhand High Court has disposed of a writ petition challenging the cancellation of GST registration on account of non-filing of returns. The Court granted liberty to seek revocation of cancellation in line with earlier coordinate Bench decisions.

The writ petition was filed by Avadh Enterprises against the cancellation of GST registration by the Assistant Commissioner, Haridwar, on the ground of failure to furnish GST returns for the prescribed period.

During the hearing, counsel for the petitioner and the counsel representing the tax department jointly submitted that the issue involved was covered by earlier judgments of the Uttarakhand High Court. Reliance was placed on the judgment dated 17.03.2025 passed in Writ Petition (M/B) No. 71 of 2025, which followed the decision in Writ Petition (M/B) No. 39 of 2025.

In the earlier ruling, the High Court had held that the taxpayer may be permitted to apply for revocation of the cancellation order where GST registration is cancelled solely due to non-filing of returns. The Court had directed that such an application be considered by the competent authority after the taxpayer furnishes all pending returns and deposits the outstanding tax, along with applicable interest and penalty, within the stipulated period.

Taking note of the similarity in facts, the High Court disposed of the writ petition on identical terms. The Court permitted the petitioner to move an application for revocation of cancellation and directed the competent authority to decide the same in accordance with law within the prescribed time.

Accordingly, the writ petition was disposed of.

The order was pronounced on 30.01.2026 by Justice Subhash Upadhyay.

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