Facts of the Case

The petitioner, Ganesh Singh Kholia, had his GST registration cancelled by order dated 27.12.2023 on the ground of failure to update bank account details on the GST portal. Having since updated the bank account details, the petitioner approached the Uttarakhand High Court seeking to quash the cancellation order and to be permitted to move a representation before the department for restoration of registration on the ground that the underlying deficiency had been cured.

Issues Involved

  1. Whether a taxpayer who has since cured the deficiency (non-updation of bank account details) that led to cancellation of GST registration should be permitted to make a representation for restoration, and within what timeframe the department should decide it.

Petitioner's Arguments

  • The petitioner's registration was cancelled solely for non-updating of bank account details, which has now been rectified on the GST portal, and the petitioner should be permitted to move a representation for restoration, with a direction to decide it within a stipulated period.

Respondent's Arguments

  • The State's counsel had no objection to the prayer made by the petitioner's counsel.

Court Order / Findings

  • Recording the State's no-objection, the Court disposed of the writ petition directing the petitioner to move a representation to the department within 15 days, with the department to consider and decide the representation strictly in accordance with law within four weeks of production of the certified copy of the order.

Important Clarification

  • Where the specific deficiency that led to cancellation of GST registration (such as non-updation of bank account details) has since been cured, courts will readily direct the department to consider a representation for restoration within a fixed timeframe, particularly where the department itself does not object.

Sections Involved

  • Section 29(2), CGST Act, 2017 – cancellation of registration for specified defaults, including deficiencies in registration particulars.
  • Rule 10A, CGST Rules, 2017 – requirement to furnish bank account details on the GST portal.

Decision – In Favour of

The decision is in favour of the assessee. The petitioner was permitted to move a representation for restoration of registration, with a time-bound direction to the department to decide it.

Case Details

Court: High Court of Uttarakhand at Nainital — Case No.: Writ Petition (M/B) No. 960 of 2025 — Coram: Chief Justice G. Narendar and Justice Subhash Upadhyay — Date of Order: 11 November 2025.

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