Indian High Courts Clarify GST Registration and Refund Appeal Rules

The Uttarakhand High Court has permitted a taxpayer to seek restoration of a GST registration that was cancelled for non‑payment of dues, provided the taxpayer files an application with proof of full payment. The court ordered the GST authority to decide the application within four weeks.

The Telangana High Court directed the GST Appellate Authority to consider delayed appeals against refund rejection orders. It granted the petitioner liberty to file statutory appeals along with delay‑condonation applications and instructed the appellate authority to evaluate the delay in accordance with law, emphasizing that such disputes should be pursued through the designated appellate route.