HC Upholds Right to Carry on Business by Allowing GST Revocation Application on Compliance

Puran Singh Vs Commissioner (Uttarakhand High Court) The case of Puran Singh v. Commissioner before the Uttarakhand High Court addresses the administrative issue of a taxpayer’s Goods and Services Tax (GST) registration being cancelled due to a failure to file statutory returns. The judgment, rendered on a writ petition, follows a series of prior rulings by the court on similar matters, establishing a consistent judicial approach to such cases. The court’s decision is significant as it provides a clear, conditional pathway for taxpayers to restore their business operations, thereby uph...