Non-Filing of GST Returns Due to Miscommunication with Tax Consultant: Uttarakhand HC allow Petitioner to file GST Registration Cancellation Revocation Application

The Uttarakhand High Court has allowed a petitioner, Mr. Pankaj Tiwari, to file an application to revoke the cancellation of his GST registration due to a communication gap with his tax consultant, which led to the non-filing of GST returns for six consecutive months. Mr. Tiwari challenged the December 7, 2022, order by the tax department. Justice Manoj Kumar Tiwari acknowledged the petitioner's explanation of the miscommunication. The State Counsel, Mohit Maulekhi, indicated that the case was similar to a previous case (WPMS No. 424 of 2024). As a result, the court allowed Mr. Tiwari to apply for the revocation of the cancellation order within two weeks under Section 30 of the Central Goods and Services Tax Act. The application must include all pending GST returns and outstanding taxes, and the concerned authority will review and decide on it within four weeks. The writ petition was thus disposed of on these terms.