Uttarakhand HC Grants Opportunity to Revoke GST Registration Cancellation

Om Auto Wheels Vs Commissioner of Central Goods & Service Tax Commissionerate (Uttarakhand High Court)

In a recent ruling, the Uttarakhand High Court has provided a pathway for Om Auto Wheels to restore its Goods and Services Tax (GST) registration, which was cancelled on February 27, 2023. The cancellation was enacted by the Superintendent of CGST in Haldwani after the petitioner failed to file GST returns for six consecutive months. The court’s decision allows the petitioner to apply for revocation of the cancellation order under Section 30 of the Central GST Act.

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