Uttarakhand HC Allows GST Revocation Application After Tax and Returns Compliance

Dhingra Glass Vs Commissioner (Uttarakhand High Court)

Summary: The Uttarakhand High Court considered a writ petition filed by M/s Dhingra Glass challenging cancellation of its GST registration dated 11.02.2025 and the appellate order dated 14.02.2026, whereby the appeal against cancellation had been dismissed on limitation. The petitioner pressed the alternative prayer seeking permission to apply for revocation of cancellation of GST registration under section 30 of the UKGST/CGST Act, 2017 and requested that the Proper Officer be directed to consider the application. The petitioner expressed willingness to furnish all pending returns and deposit the applicable tax together with interest and penalty. The Revenue opposed the prayer on the ground that the appeal against the cancellation order had already been dismissed and that the appellate order itself was under challenge in the writ petition. The Court noted that the Appellate Authority had not dismissed the appeal on merits but solely on the ground of limitation. Considering the petitioner’s willingness to deposit the entire tax amount along with interest and penalty, the Court held that the petitioner should be given liberty to apply for revocation.

The writ petition was accordingly disposed of with a direction that, if the petitioner furnished all returns and deposited the entire tax, penalty and interest within two weeks from 10.08.2026 and thereafter made a representation/application for revocation of GST cancellation, the same should be considered and decided by the Proper Officer within four weeks from the date of filing. Thus, the Court did not itself revoke the GST registration but enabled consideration of the petitioner’s revocation application subject to compliance with the specified conditions.