Uttarakhand HC Permits GST Registration Revival as Taxpayer Agreed to Clear Pending Dues

Dharampal Lakhani Vs Commissioner (Uttarakhand High Court) The Uttarakhand High Court disposed of a writ petition challenging the cancellation of the petitioner’s GST registration by order dated 14.06.2025 for failure to file returns within the prescribed period. The petitioner relied on an earlier decision in WPMB No. 39 of 2025, where, in similar circumstances, the Court had permitted the taxpayer to apply for revocation of the cancellation subject to filing all pending returns and depositing the unpaid tax along with applicable interest and penalty. The respondents raised no objection...