Uttarakhand HC allows GST Registration revocation for non-filing of returns upon payment of dues

Barulal Contractor & Supplier Vs Commissioner (Uttarakhand High Court) The Uttarakhand High Court, in the case of Barulal Contractor & Supplier Vs Commissioner, disposed of the writ petition by permitting the petitioner to seek the revocation of their Goods and Services Tax (GST) registration which had been cancelled due to the non-filing of periodical returns. This decision was based on a series of previous judgments by the court dealing with similar facts, with the core rationale being the protection of the fundamental right to carry out trade or business, provided the department su...