Uttarakhand High Court
26Th February vs Superintendent on 26 February, 2026
2026:UHC:1332-DB
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
HON'BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA
AND
HON'BLE SRI JUSTICE SUBHASH UPADHYAY
WRIT PETITION (M/B) NO. 127 OF 2026
26TH FEBRUARY, 2026
Sharda Chand ...... Petitioner
Versus
Superintendent, Central
Goods and Services Tax ...... Respondent
Counsel for the petitioner : Mr. Rohit Arora, learned counsel
through video conferencing
Counsel for the respondent : Mr. Shobhit Saharia, learned counsel
The Court made the following:
JUDGMENT:(per Sri Manoj Kumar Gupta, C.J.)
1) The petitioner has assailed the order dated 18.12.2024 cancelling the GST registration of the petitioner's firm on the ground that she had failed to file the returns within prescribed period.
2) Learned counsel for the petitioner submits that in identical facts and circumstances in WPMB No. 39 of 2025 a Co- ordinate Bench has permitted the petitioner therein to file application for revocation of the cancellation order and subject to deposit of unpaid tax along with interest and penalty, the competent 1 2026:UHC:1332-DB authority has been directed to decide the application for revocation of the cancellation order. The operative part of the order passed in said writ petition is as follows :
"8. Accordingly, present writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner's prayer for revocation as per law within four weeks from the date of receipt of such application."
3) It is urged that similar liberty may be granted to the petitioner.
4) Mr. Shobhit Saharia, learned counsel appearing for the respondent has no objection in case the present writ petition is disposed of in the same terms.
5) Accordingly, the writ petition is disposed of in the same terms as WPMB No. 39 of 2025.
6) Pending application(s), if any, also stand disposed of.
_______________________ MANOJ KUMAR GUPTA, C.J.
____________________ SUBHASH UPADHYAY, J.
TH
Dt: 26 FEBRUARY, 2026
Negi
Digitally signed by HIMANSHU NEGI
HIMANS
DN: c=IN, o=HIGH COURT OF
UTTARAKHAND, ou=HIGH COURT OF
UTTARAKHAND,
2.5.4.20=bb3b60774012c1ef1dae20d13aaf1 16e73351fdaf6878326386908a7f90d5757, HU NEGI postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51 A722A6BC552D470EB4FD2F88DDF7C18DB 2A1524A4D, cn=HIMANSHU NEGI Date: 2026.02.26 16:06:37 +05'30' 2