GST Registration Revocation permitted upon payment of Dues & Return filing

Ramesh Chandra GSTIN Vs Commissioner State Goods And Services Tax and another (Uttarakhand High Court) The Uttarakhand High Court ruled that a petitioner whose GST registration was cancelled for non-filing of returns should be allowed to apply for revocation upon clearing outstanding dues. The petitioner, operating under the proprietorship firm M/s Ramesh Chandra, failed to file GST returns for six consecutive months, leading to the cancellation of their GSTIN by an order dated October 14, 2022. Expressing willingness to settle all pending taxes, interest, and penalties, the petitioner sought ...