GST Registration Cancellation for Non-Filing of Returns: Uttarakhand HC Directs GST Authority to Consider Revocation Plea if Dues Cleared

The Uttarakhand High Court has directed the GST Authority to consider a "GST registration revocation plea if dues are cleared," even if cancellation was for non-filing of returns. The court emphasized that while non-filing leads to cancellation, a genuine taxpayer who subsequently clears all pending returns and pays dues should be given an opportunity to restore their registration. This pragmatic approach prevents the permanent closure of businesses due to procedural defaults, upholding the right to carry on trade and ensuring that compliance, rather than penalization, is the primary objective of tax administration.