Uttarakhand HC Permits GST Registration Revocation on Full Dues Payment

Narayan Singh Patni Contractor Vs Commissioner (Uttarakhand High Court) In the case of Narayan Singh Patni Contractor vs. Commissioner, the Uttarakhand High Court addressed the issue of whether a cancelled Goods and Services Tax (GST) registration can be reinstated if the assessee agrees to pay all outstanding dues. The petitioner, whose GST registration was cancelled, approached the court under Article 226 of the Constitution, seeking quashing of the cancellation order and permission to apply for revocation under Section 30 of the CGST/UKGST Act, 2017. The petitioner expressed readiness to pa...