Indrapalsingh Vs Commissioner State Goods And Services Tax Commissioner (Uttarakhand High Court)
The Uttarakhand High Court considered a challenge to the order dated 17.07.2025 cancelling the petitioner’s GST registration for failure to file returns within the prescribed period. The petitioner’s counsel relied on an earlier order of a Coordinate Bench in WPMB No. 39 of 2025, where the petitioner had been permitted to apply for revocation of the cancellation order.
Under the terms of that earlier order, the petitioner was required to make the revocation application within two weeks, furnish all pending returns, and deposit unpaid tax along with interest and penalty. The competent authority was directed to consider the revocation application in accordance with law within four weeks of receiving it.
The petitioner sought similar relief in the present matter. Counsel appearing for respondent no. 2 stated that there was no objection to disposing of the writ petition on the same terms.
Accordingly, the Uttarakhand High Court disposed of the writ petition in the same terms as WPMB No. 39 of 2025. The petitioner was thus permitted to pursue an application for revocation of the GST registration cancellation subject to the conditions specified in the earlier order. All pending applications were also disposed of accordingly.
