Uttarakhand HC Allows GST Registration Revocation Plea in Light of Earlier Orders

Chandra Shekar Joshi Vs Commissioner (Uttarakhand High Court)

Uttarakhand High Court has allowed the revocation of a Goods and Services Tax (GST) registration cancellation for Chandra Shekar Joshi, whose registration was canceled due to non-filing of returns. The court’s decision was based on its own identical rulings in previous cases, establishing a consistent approach for similarly situated taxpayers.

The petitioner approached the High Court, arguing that his case mirrored two earlier decisions by the same court: Writ Petition (M/B) No. 39 of 2025, dated February 24, 2025, and Writ Petition (M/B) No. 79 of 2025, dated March 17, 2025. Both the petitioner’s counsel and the learned Brief Holder for the State agreed on the factual similarities and the applicability of the previous orders.

The precedent set in Writ Petition (M/B) No. 39 of 2025 outlined specific conditions for the revocation of a GST registration cancellation. In that case, the petitioner’s GST registration had been canceled by the Assistant Commissioner, Haridwar, on March 12, 2024, due to a failure to furnish GST returns for the prescribed period. The court had permitted the petitioner to apply for revocation of the cancellation order.

The conditions stipulated in the earlier ruling, which now apply to Chandra Shekar Joshi, are:

• The petitioner must move an application for revocation of the cancellation order within two weeks from the date of the court’s order.
• The petitioner must furnish all pending returns.
• The petitioner must deposit unpaid tax along with interest and the amount of penalty.

Upon fulfillment of these conditions, the Competent Authority is directed to consider the petitioner’s prayer for revocation as per law within four weeks from the date of receiving such an application.