GST Registration Revocation Allowed as Rejection Was Based on New Grounds

R B Enterprises Vs Commissioner (Uttarakhand High Court)  The petitioner challenged the GST registration cancellation order dated 30.06.2025, the rejection of revocation dated 20.08.2025, and the appellate order dated 16.02.2026. Before the Court, the petitioner limited the prayer to seeking permission for reconsideration of revocation of GST registration, stating willingness to file all pending returns and pay tax, interest, and penalty. The Court noted that the registration was cancelled for non-filing of returns for six continuous months, whereas the revocation application was rejected on ...