R B Enterprises Vs Commissioner (Uttarakhand High Court)
The petitioner challenged the GST registration cancellation order dated 30.06.2025, the rejection of revocation dated 20.08.2025, and the appellate order dated 16.02.2026. Before the Court, the petitioner limited the prayer to seeking permission for reconsideration of revocation of GST registration, stating willingness to file all pending returns and pay tax, interest, and penalty. The Court noted that the registration was cancelled for non-filing of returns for six continuous months, whereas the revocation application was rejected on a different ground relating to mismatch between GSTR-3B and GSTR-2A. The Revenue argued that the appeal had already been dismissed. However, the Court observed that the appellate dismissal was only on limitation and not on merits. Considering the petitioner’s willingness to clear dues, the Court allowed liberty to file a fresh revocation application after filing returns and depositing tax, interest, and penalty within two weeks. The Proper Officer was directed to decide the representation within four weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
1. The petitioner has assailed the order of rejection of revocation dated 20.08.2025, and the original cancellation order dated 30.06.2025 passed by respondent no. 3, and the Order-in-Appeal dated 16.02.2026 passed by respondent no. 2, and has also prayed for a writ of mandamus commanding respondent no. 3 to consider the representation/ application for revocation of the order of cancellation of GST registration, as the petitioner is willing to furnish all defaulted returns, along with any applicable dues, penalty and interest.
