The Maan Resorts Vs Assistant Commissioner
Date: June 18, 2026
Subject Matter
GST Registration Cancellation Revocation Application Allowed Post Tax Deposit and Compliance Undertaking
Summary
The High Court has allowed the petitioner to apply for revocation of GST registration cancellation, noting that the petitioner has deposited the outstanding tax dues and undertaken to file all pending returns, with the Revenue having no objection. Su…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT 1. Heard learned counsel for the parties. 2. The petitioner has assailed the order of cancellation of registration dated 07.01.2025. The cancellation was on the ground that returns had not been filed. 3. It appears that there were certain pending demands against the petitioner at the time order of revocation of registration was passed. The…