UTTARAKHAND HIGH COURT ISSUES ORDERS ON MOHD. ASIF GSTIN V/S COMMISSIONER, CENTRAL GOODS AND SERVICES TAX COMMISSIONERATE AND ANR

NAINITAL, India, May 11 -- Uttarakhand High Court issued the following judgment/order on April 9:

1. The petitioner has assailed the order dated 01.04.2022 cancelling the GST registration of the petitioner-firm on the ground that it has failed to file the returns within the prescribed period.

2. Learned counsel for the petitioner submits that in identical facts and circumstances in WPMB No. 39 of 2025, a Coordinate Bench has permitted the petitioner therein to file an application for revocation of the cancellation order and subject to deposit of unpaid tax along with interest and penalty, the competent authority has been directed to decide the application for revocation of the cancellation order. The operative part of the order passed in...