Uttarakhand High Court overturns GST orders, allows registration revival

The Uttarakhand High Court quashed a GST assessment and appeal order for taxpayer Manju after finding that she was denied a personal hearing. The court ordered the tax demand to be reinstated only after Manju deposited the full amount within four weeks and scheduled a fresh hearing to decide the case on its merits.

In a related decision, the court also permitted a petitioner whose GST registration had been cancelled for failing to file returns to file an application for revocation. The petitioner must submit all pending returns and pay the outstanding tax, interest and penalty within two weeks, after which the competent authority will consider the revocation request within four weeks.