#revocation of cancellation

Uttarakhand High Court rules that GST registration revocation must be reconsidered if a taxpayer deposits wrongly availed Input Tax Credit (ITC) with proof. The tax authority is directed to decide afresh within four weeks of representation, ensuring procedural fairness in GST compliance.

Uttarakhand High Court holds that GST registration cancellation for non-filing of returns must permit revocation upon deposit of dues and submission of pending returns.