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...