GST Registration Revocation permitted upon payment of Dues & Return filing

Ramesh Chandra GSTIN Vs Commissioner State Goods And Services Tax and another (Uttarakhand High Court)

The Uttarakhand High Court ruled that a petitioner whose GST registration was cancelled for non-filing of returns should be allowed to apply for revocation upon clearing outstanding dues. The petitioner, operating under the proprietorship firm M/s Ramesh Chandra, failed to file GST returns for six consecutive months, leading to the cancellation of their GSTIN by an order dated October 14, 2022. Expressing willingness to settle all pending taxes, interest, and penalties, the petitioner sought permission to file a revocation application under Section 30 of the CGST Act, 2017. The court noted that a similar matter had been addressed in WPMS No. 2285 of 2024, which neither party disputed.

Following this precedent, the court permitted the petitioner to submit a revocation application within two weeks, accompanied by all pending GST returns and the full payment of outstanding liabilities. The competent authority was directed to review the application and issue an appropriate order within four weeks. The decision ensures that businesses can rectify procedural lapses by complying with statutory obligations, emphasizing the importance of timely tax filings to avoid registration cancellations. The petition was subsequently disposed of, allowing the petitioner an opportunity to reinstate their GST registration through compliance.