Uttarakhand HC Permits GST Registration Restoration Post Return Filing & Dues Payment

By CA Sandeep Kanoi Goods and Services Tax Judiciary April 11, 2025 2 comments

TaxGuru Citation: 2025 taxguru.in 2418
Case Name: Devendra Singh Adhikari GSTIN Vs Commissioner State Goods and Services Tax Commissionerate and another (Uttarakhand High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Uttarakhand High Court

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Devendra Singh Adhikari GSTIN Vs Commissioner State Goods and Services Tax Commissionerate and another (Uttarakhand High Court)

The Uttarakhand High Court addressed a case concerning the cancellation of a Goods and Services Tax (GST) registration. Devendra Singh Adhikari, a proprietorship firm operating as a service provider, had its registration revoked due to the non-filing of GST returns for six consecutive months. The petitioner sought relief, expressing willingness to pay all outstanding GST returns, applicable penalties, and any interest due. The court noted that a similar matter had been previously decided in WPMS No. 2285 of 2024. The petitioner requested the court to quash the cancellation order and allow them to file an application for revocation under Section 30 of the CGST Act, 2017. The court, with agreement from both parties, directed the petitioner to file an application for revocation within two weeks. This application was to include all pending GST returns and the payment of all outstanding taxes, dues, and interest.

The court’s judgment stipulated that upon the petitioner’s submission of the required application, including all overdue returns and payments, the competent authority would then review the application. The authority was instructed to pass an order in accordance with the law within four weeks of receiving the application. The court’s decision effectively allowed the petitioner an opportunity to rectify the non-compliance by fulfilling the outstanding obligations. By referencing a precedent case with similar circumstances, the court streamlined the proceedings. The resolution focused on adherence to the statutory provisions of the CGST Act, 2017, specifically Section 30(2), which pertains to the revocation of canceled registrations. The court’s directive ensured that the petitioner could regain their GST registration by fulfilling their tax obligations, and that the authority would conduct a lawful review of the revocation application. The matter was then disposed of, with any pending applications also concluded.

FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT