The Uttarakhand High Court has permitted a taxpayer to seek the restoration of a GST registration that was cancelled due to non-payment of GST dues. The Court held that the taxpayer may apply for restoration after clearing the outstanding GST liability, thereby providing an opportunity to resume compliance under the GST regime.
The applicant, Madan Mohan Tiwari, contested the order passed on 6th March 2025, cancelling the GST registration of the petitioner for default in payment of GST.
The applicant’s representative in the hearing mentioned that all the GST dues had been filed. He also said that the applicant was willing to deposit any further amount if payable by the department.
The applicant sought an order directing the authorities to acknowledge his application for revocation of the cancellation order and to allow him to make this application.
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The State GST Department, via its Standing Counsel, expressed that if an applicant is submitting an application for revocation of cancellation and if he/she exhibits that all the dues have been paid, the department shall acknowledge the request sympathetically.
The High Court, observing the submissions, disposed of the writ petition and furnished liberty to the applicant to file an application for the revocation of the cancellation of his GST registration. The Court asked that the application be filed with proof of payment of all GST dues.
The Court asked that on filing such an application, the concerned GST authority would consider and determine it expeditiously, ideally within 4 weeks from the filing date. The due applications in the case were disposed of.
| Case Title | M/S Madan Mohan Tiwari vs. Commissioner SGST and Another |
| Case No. | (M/B) No. 494 of 2026 |
| For the Petitioner | Mr Hemant Singh Mahra |
| For Respondent | Ms. Puja Banga |
| Uttarakhand High Court | Read Order |
