Uttarakhand HC Allows Relief in GST Registration Cancellation Case Based on Binding Precedent

Ayush Sharma Vs Commissioner State Goods And Services Tax (Uttarakhand High Court) The petition was filed seeking quashing of the GST registration cancellation order dated 10.11.2022 and permission to file an application for revocation under Section 30 of the UKGST/CGST Act, 2017. The petitioner submitted willingness to pay the outstanding tax, interest, and any applicable late fee, and also sought a direction to the authorities to consider the revocation application in accordance with law. The matter was heard with counsel representing both parties, and the record was examined. At the outset,...