Uttarakhand HC Sets Aside GST Order Canceling Registration Due to Non-Furnishing of Returns

The Uttarakhand High Court set aside a GST cancellation order against a taxpayer who failed to file returns on time. The Court noted that cancellation must follow proper notice and opportunity for representation under the GST Act. Authorities had failed to provide adequate hearing before canceling registration, which violated natural justice principles. The Court allowed restoration of GST registration, emphasizing procedural safeguards and the need to prevent arbitrary denial of business rights. It highlighted that penalties or cancellations should be a measure of last resort, encouraging taxpayers to comply without crippling business operations. The judgment reinforces procedural fairness under GST compliance mechanisms.