GST registration cancellation may be challenged through statutory revocation remedy, with pending returns and dues to be regularised.

GST registration cancelled for non-filing of periodic returns, and the writ challenge was not pursued on the merits. The court treated the matter consistently with an earlier case and permitted the taxpayer to use the statutory revocation route under Section 30 of the Uttarakhand GST Act, subject to filing pending returns and paying outstanding dues with the revocation request. The petition was disposed of with liberty to seek revocation within two weeks, and the competent authority was directed to decide the application in accordance with law within four weeks.

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Issues: Whether the writ petition challenging cancellation of GST registration should be entertained, and whether the petitioner should be permitted to seek revocation of the cancellation order under the statutory remedy.

Analysis: The petitioner's registration had been cancelled for non-filing of periodic GST returns. The matter was treated as similar to an earlier case where liberty had been granted to invoke the statutory revocation remedy. The petitioner also undertook to file pending returns and deposit outstanding dues along with the revocation application.

Outcome: The writ petition was disposed of with liberty to apply for revocation of cancellation of registration under Section 30 of the Uttarakhand Goods and Services Tax Act, 2017 within two weeks, and the competent authority was directed to consider such application in accordance with law within four weeks.

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