April 8 vs Commissioner
2026 Latest Caselaw 2803 UK

Uttarakhand High Court

April 8 vs Commissioner on 8 April, 2026

                                                                2026:UHC:2500-DB


 IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL

THE HON'BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA

                                      AND

    THE HON'BLE JUSTICE MR. SUBHASH UPADHYAY

                  Writ Petition (M/B) No.233 of 2026
                                  April 8, 2026


  Harish Kumar Kukreja                                         ----Petitioner

                                      Versus

  Commissioner, State Goods and Services Tax,
  Commissionerate, Dehradun & Anr.           ----Respondents

  ------------------------------------------------------------------
  Presence:-
  Mr. Tarun Pandey, learned counsel for the petitioner
  Ms. Puja Banga, learned Brief Holder for the State/respondents through V.C.



  JUDGMENT :

(per Mr. Manoj Kumar Gupta C. J.)

1. The petitioner has assailed the order dated

21.10.2024 cancelling the GST registration of the petitioner

on the ground that he has 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 authority has been directed to

decide the application for revocation of the cancellation

2026:UHC:2500-DB

order. The operative part of the order passed in the 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.

5. Accordingly, the writ petition is disposed of in the

same terms as WPMB No.39 of 2025.

6. Pending application, if any, also stands disposed

of.

(MANOJ KUMAR GUPTA, C. J.)

(SUBHASH UPADHYAY, J.) Dated: 08.04.2026 Rajni

RAJINI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=97cfa6e4cbd49c07b876db48448 ac3701a9ae475a2547e4b7f1d9b1f17d01

GUSAIN 342, postalCode=263001, st=UTTARAKHAND, serialNumber=8D039BC77BD1A2222B4D F4FC80D4557562F95BEBA013F530616A1 58A0A878BD8, cn=RAJINI GUSAIN Date: 2026.04.08 15:58:34 +05'30'