Revoke GST Registration Cancellation if Pending Returns Filed & Taxes Paid: Uttarakhand HC

Saurabh Semwal Vs Assistant Commissioner & Another (Uttarakhand High Court) In Saurabh Semwal vs. Assistant Commissioner & Another, the Uttarakhand High Court addressed the cancellation of the petitioner’s GST registration due to non-filing of returns. The petitioner, a proprietorship firm engaged in works contracts, had its registration canceled on September 12, 2022, for failing to submit GST returns. The petitioner sought relief, including the quashing of the rejection of the revocation application and other related notices. The petitioner expressed willingness to pay outstanding ...