Facts of the Case

The petitioner's GST registration had been cancelled for failure to file returns. Both counsel submitted that the case was similarly situated to a chain of earlier matters before the same High Court — Writ Petition (M/B) No.408 of 2025, itself following Writ Petition (M/B) No.71 of 2025 and Writ Petition (S/B) No.39 of 2025 — in which the Court had permitted the petitioners to move applications for revocation of the cancellation order on furnishing pending returns and depositing unpaid tax, interest and penalty.

Issues Involved

  1. Whether a GST registrant whose registration was cancelled for non-filing of periodical returns can be permitted, on par with similarly situated assessees in earlier coordinate Bench orders, to apply for revocation of cancellation.
  2. What conditions should accompany the grant of such relief.

Petitioner's Arguments

  • The petitioner is similarly situated to the assessees in the earlier chain of orders (Writ Petition (S/B) No.39 of 2025, Writ Petition (M/B) No.71 of 2025 and Writ Petition (M/B) No.408 of 2025), and the present petition should be disposed of on similar terms.

Respondent's Arguments

  • The learned Brief Holder for the State had no objection to the petitioner being permitted to move an appropriate application for revocation of the cancellation order, consistent with the earlier orders.

Court Order / Findings

  • The Court noted that it has been disposing of several petitions on similar terms where cancellation was on account of non-filing of periodical returns and the petitioners undertook to pay tax, interest and penalty.
  • Holding that granting such relief causes no prejudice to the department while protecting the fundamental right to carry on trade or business, the Court allowed the writ petition in terms of the order dated 24.06.2025 in Writ Petition (M/B) No.408 of 2025.
  • The petitioner was accordingly permitted to move an application for revocation of the cancellation order within a stipulated time, on furnishing pending returns and depositing unpaid tax, interest and penalty, following which the competent authority would consider the application for revocation within four weeks.

Important Clarification

  • The Uttarakhand High Court has adopted a consistent practice of permitting GST registrants whose registration was cancelled for non-filing of returns to apply for revocation of cancellation — even beyond the ordinarily prescribed window — where the registrant furnishes all pending returns and deposits the tax, interest and penalty due.
  • This relief rests on the reasoning that such registrants suffer no prejudice to revenue while risking loss of their fundamental right to carry on trade or business if left without a remedy.

Sections Involved

  • Section 29, CGST Act, 2017 — cancellation of registration for failure to furnish returns.
  • Section 30, CGST Act, 2017 — revocation of cancellation of registration.
  • Rule 23, CGST Rules, 2017 — procedure for application for revocation of cancellation of registration.

Decision – In Favour of

In favour of the Assessee. The petitioner was permitted to apply for revocation of the cancellation order on the stated terms.

Case Details

High Court of Uttarakhand at Nainital; Writ Petition (M/B) No.781 of 2025; Neutral Citation: 2025:UHC:8412-DB; Coram: Hon'ble The Chief Justice G. Narendar and Hon'ble Justice Subhash Upadhyay; Date of Order: 19.09.2025.

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