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Uttarakhand High Court
April 8 vs Assistant Commissioner on 8 April, 2026
2026:UHC:2499-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.237 of 2026
April 8, 2026
Sushil Kumar Nainiwal ----Petitioner
Versus
Assistant Commissioner, State Goods and Services Tax,
Dehradun & Anr. ----Respondents
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Presence:-
Mr. Rohit Arora, learned counsel for the petitioner through V.C.
Ms. Puja Banga, learned Brief Holder for the State/respondents through V.C.
JUDGMENT :
(per Mr. Manoj Kumar Gupta C. J.)
1. Heard learned counsel for the parties.
2. The GST registration of the petitioner's firm was
cancelled on 08.05.2024. He applied for revocation of
registration on 22.11.2024. A show-cause notice was
issued to him on 07.12.2024 stating that the application
seeking revocation is liable to be rejected for the following
reason:-
"1. Any Supporting Document - Others (Please specify) -
Rs.8,04,528.74 Excess ITC availed by you in your filed
GST return during April and May-2025. Please upload
details of your Inward and outward supply and payment
received in Bank Account."
2026:UHC:2499-DB
3. According to the petitioner, the inward tax credit
was availed by him on account of calculation mistake.
4. By order dated 29.03.2025, the application for
revocation of cancellation of GST registration has been
rejected on the ground stated in the show-cause notice.
5. The case of the petitioner is that ₹ 8,04,528.74
which was availed by him as ITC by mistake has been
deposited through JRC-03 (Annexure-9) on 02.03.2026. On
basis of the said deposit, it is submitted that the
respondents should now consider request of the petitioner
for revocation of the cancellation of the registration.
6. Ms. Puja Banga, learned counsel for the Revenue
very fairly states that in case the petitioner makes any
representation and demonstrate before the authorities that
the amount, which was wrongly availed as ITC, has now
been duly deposited, the Department will revisit the
request in relation to revocation of the cancellation of GST
registration.
7. Accordingly, we dispose of the writ petition with
liberty to the petitioner to represent to the Department
along with evidence to show that amount has already been
deposited and, in which event, the Department will
2026:UHC:2499-DB
examine the claim and take fresh decision in the matter
within four weeks from the date representation is filed.
8. Pending application(s), if any, also stands
disposed of accordingly.
(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=97cfa6e4cbd49c07b876db484
48ac3701a9ae475a2547e4b7f1d9b1f17
GUSAIN
d01342, postalCode=263001,
st=UTTARAKHAND,
serialNumber=8D039BC77BD1A2222B4
DF4FC80D4557562F95BEBA013F53061
6A158A0A878BD8, cn=RAJINI GUSAIN
Date: 2026.04.08 16:39:16 +05'30'
