Uttarakhand HC Permits GST Registration Revocation After Filing Pending Returns

The Uttarakhand High Court on 11 May permitted M/s Virender Singh Rawat Contractor to seek revocation of cancellation of GST registration, subject to filing pending returns and payment of outstanding tax dues along with applicable interest and penalty. A Division Bench comprising Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay disposed of the writ petition by extending relief similar to that granted in an earlier identical matter.

The petitioner challenged the order dated 13.05.2025 cancelling his GST registration on the ground of failure to file returns within the prescribed time under the GST law.

Before the Court, the petitioner relied upon an earlier order passed by a Coordinate Bench in WPMB No. 39 of 2025, where taxpayers facing similar cancellation proceedings were permitted to apply for revocation of cancellation after complying with statutory requirements. The Court pointed out that

“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.”

The petitioner requested the Court to grant identical liberty in the present matter. The State did not oppose the request and submitted that it had no objection if the writ petition was disposed of on the same terms.

Taking note of the earlier precedent and the consent of the State, the High Court disposed of the writ petition by permitting the petitioner to file an application for revocation of cancellation of GST registration. The Court directed that if such an application is filed within the stipulated period along with pending returns and payment of unpaid tax, interest, and penalty, the competent authority shall consider the request in accordance with law.

Thus, the writ petition stood disposed of in terms similar to the earlier Coordinate Bench order.

To Read Full Judgment, Download PDF Given Below.