Authority: High Court of Uttarakhand (Chief Justice Manoj Kumar Gupta and Justice Subhash Upadhyay)
Order Date: 19 June 2026
Case Overview
- Petitioner: M/s The Maan Resorts
- Respondent: Assistant Commissioner, State Goods & Services Tax, Nainital
- Nature of Proceeding: Writ Petition (M/B) No. 526 of 2026 filed in the High Court of Uttarakhand at Nainital.
- Background: The petitioner’s GST registration was cancelled on 07‑Jan‑2025 on the ground that required GST returns had not been filed. At the time of cancellation, certain tax demands were pending against the petitioner.
- Developments: The petitioner deposited the entire outstanding tax liability through a challan dated 25‑May‑2026. The petitioner sought permission to apply for revocation of the GST registration, arguing that the time limit for filing the revocation application had expired only because of the pending tax, which has now been cleared. The petitioner also undertook to file all pending returns and pay any further dues.
- Counsel Positions: Counsel for the petitioner, Mr. Rohit Arora, presented the above submissions. Counsel for the respondent, Ms. Puja Banga, raised no objection to the petitioner’s request.
- Court Observations: The Court noted the deposit of the tax amount and the lack of objection from the revenue side. It directed that the petitioner be given liberty to apply for revocation of the GST registration, provided the petitioner furnishes evidence of the tax deposit and subsequently files all pending returns.
Final Outcome
- The writ petition is disposed of, granting the petitioner liberty to apply for revocation of the GST registration along with supporting evidence of tax payment and return filings. The competent officer is directed to consider any such application expeditiously in accordance with law.
- Any pending applications, if any, are also disposed of.
Topics: GST Registration, Legal Relief