26Th February vs Assistant Commissioner

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Uttarakhand High Court

26Th February vs Assistant Commissioner on 26 February, 2026

                                                      2026:UHC:1335-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. 128 OF 2026


                         26TH FEBRUARY, 2026


Shivam Papneja                                ......         Petitioner


Versus


Assistant Commissioner,
State Tax, Rudrapur                           ......         Respondent


Counsel for the petitioner     :       Mr. Pankaj Tiwari, learned counsel
                                       through video conferencing

Counsel for the respondent     :       Ms. Puja Banga, learned Brief Holder
                                       for   the   State   through    video
                                       conferencing




The Court made the following:


JUDGMENT:

(per Sri Manoj Kumar Gupta, C.J.)

1) The petitioner has assailed the order dated 02.09.2024 cancelling the GST registration of the petitioner's firm on the ground that he had failed to file the returns within prescribed period. 1

2026:UHC:1335-DB

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 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) Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand appearing through V.C. has no objection in case the present writ petition is disposed of in the same terms.

2026:UHC:1335-DB

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




HIMANS
                  Digitally signed by HIMANSHU NEGI
                  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=75BD9D0FB7F4A80990FC51A 722A6BC552D470EB4FD2F88DDF7C18DB2A 1524A4D, cn=HIMANSHU NEGI Date: 2026.02.26 16:07:02 +05'30' 3