GST Registration Revocation allowed After Tax Payment: Uttarakhand HC

King Kong Blue Bar And Restaurant Vs Commissioner (Uttarakhand High Court) The Uttarakhand High Court dealt with a writ petition challenging cancellation of GST registration dated 09.01.2023 on the ground of failure to file returns, and the subsequent appellate order dated 27.02.2026 rejecting the appeal as time-barred. The petitioner sought relief similar to an earlier decision in WPMB No. 39 of 2025, where a Coordinate Bench permitted filing of an application for revocation of cancellation subject to compliance conditions. It was submitted that if the petitioner files such an application wit...