The Maan Resorts Vs Assistant Commissioner (Uttarakhand High Court)
The Uttarakhand High Court considered a writ petition challenging the cancellation of the petitioner’s GST registration dated 07.01.2025, which had been cancelled due to non-filing of returns. The petitioner submitted that although there were outstanding tax demands when the registration was cancelled, the entire outstanding amount had subsequently been deposited through a challan dated 25.05.2026.
The petitioner stated that the application for revocation was not being entertained because tax dues had earlier existed and the prescribed time limit for filing the revocation application had expired. The petitioner undertook to file all pending returns and pay any remaining dues. The revenue did not object to the request.
The High Court disposed of the writ petition by granting liberty to the petitioner to apply for revocation of GST registration along with evidence of payment of the outstanding tax and proof of filing all pending returns. The Court directed that, upon such an application being filed, the competent officer shall consider it expeditiously in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT
1. Heard learned counsel for the parties.
2. The petitioner has assailed the order of cancellation of registration dated 07.01.2025. The cancellation was on the ground that returns had not been filed.
