GST Registration Revocation Allowed Upon Dues Payment

Kuldeep Singh Vs Commissioner of Commercial Goods and Service Tax (Uttarakhand High Court)

Uttarakhand High Court, in Kuldeep Singh Vs. Commissioner of Commercial Goods and Service Tax, addressed the petitioner’s challenge against the cancellation of his GST registration. The petitioner sought to quash the order dated 27.02.2023, arguing that the cancellation was imposed without due consideration. His GSTIN was revoked due to non-payment of GST returns for over six months, and he requested the court to direct authorities to restore his registration. In response, the peti

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