https://www.taxtmi.com/caselaws?id=451247 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. en-us Mon, 18 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451247 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. Case-Laws GST Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451247