27Th February vs Commissioner

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Uttarakhand High Court

27Th February vs Commissioner on 27 February, 2026

                                                      2026:UHC:1449-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. 126 OF 2026


                         27TH FEBRUARY, 2026


M/s Tiwari Sanitary Works
And Enterprises                               ......         Petitioner


Versus


Commissioner, State Goods
& Services Tax and another                    ......         Respondents


Counsel for the petitioner     :       Mr. Naman Kamboj, learned counsel
                                       through video conferencing

Counsel for the respondents    :       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 30.09.2023 cancelling the GST registration of the petitioner firm on the ground that it had failed to file the returns within prescribed period. 1

2026:UHC:1449-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:1449-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: 27        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=bb3b60774012c1ef1dae20d13a af116e73351fdaf6878326386908a7f90d5 HU NEGI 757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC 51A722A6BC552D470EB4FD2F88DDF7C 18DB2A1524A4D, cn=HIMANSHU NEGI Date: 2026.02.27 17:48:05 +05'30' 3