GST Revocation Allowed Despite Expired Time Limit After Tax Dues Cleared: Uttarakhand HC

The Maan Resorts Vs Assistant Commissioner (Uttarakhand High Court)

The Uttarakhand High Court considered a writ petition challenging the cancellation of the petitioner’s GST registration dated 07.01.2025, which had been cancelled due to non-filing of returns. The petitioner submitted that although there were outstanding tax demands when the registration was cancelled, the entire outstanding amount had subsequently been deposited through a challan dated 25.05.2026.

The petitioner stated that the application for revocation was not being entertained because tax dues had earlier existed and the prescribed time limit for filing the revocation application had expired. The petitioner undertook to file all pending returns and pay any remaining dues. The revenue did not object to the request.

The High Court disposed of the writ petition by granting liberty to the petitioner to apply for revocation of GST registration along with evidence of payment of the outstanding tax and proof of filing all pending returns. The Court directed that, upon such an application being filed, the competent officer shall consider it expeditiously in accordance with law.

FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT

1. Heard learned counsel for the parties.

2. The petitioner has assailed the order of cancellation of registration dated 07.01.2025. The cancellation was on the ground that returns had not been filed.

3. It appears that there were certain pending demands against the petitioner at the time order of revocation of registration was passed. The petitioner is stated to have deposited the entire sum due against the petitioner by means of a challan dated 25.05.2026.

4. Counsel for the petitioner submits that the application for revocation of the GST registration is not being entertained only for the reason that tax was due against the petitioner and the time limit for filing the application has expired. The submission is that since the petitioner has cleared the outstanding liability towards tax, therefore, the petitioner may be permitted to apply for revocation with liberty to the respondents to verify whether the outstanding amount has been deposited or not. The petitioner also undertakes to submit all pending returns and pay any sum as may still be due against the petitioner.

5. Ms. Puja Banga, learned counsel for the revenue has no objection to the same.

6. Accordingly, the writ petition is disposed of with liberty to the petitioner to apply for revocation along with evidence to demonstrate that the petitioner had deposited the amount of tax due against it post the cancellation of the registration. In the event, any such application is filed along with further evidence that all due returns have been filed, the application filed by the petitioner shall be considered by the competent officer in accordance with law expeditiously.

7. Pending application(s), if any, also stand disposed of.