Mayank Bargali vs Assistant Commissioner Goods & ...
2026 Latest Caselaw 1131 UK

Uttarakhand High Court

Mayank Bargali vs Assistant Commissioner Goods & ... on 17 February, 2026

                                                                2026:UHC:1031-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

                             17TH FEBRUARY, 2026

           WRIT PETITION (M/B) No. 93 OF 2026

Mayank Bargali                                                    ....Petitioner.

                                   Versus

Assistant Commissioner Goods & Services Tax Haldwani,
Sector-2, District Nainital and others. ...Respondents


Counsel for the petitioner         :   Sri Faizan Ali, learned counsel.

Counsel for the respondents        :   Ms. Puja Banga, learned Brief Holder
                                       for the State of Uttarakhand.



JUDGMENT :

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

1. The petitioner has assailed the order dated 30.11.2021

cancelling the GST registration of the petitioner on the ground that

he has failed to file the returns within the 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 an

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 the said writ petition is as follows:

2026:UHC:1031-DB

"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.

Dt: 17th February, 2026 Rathour PRAVINDRA

DN: c=IN, o=HIGH COURT OF UTTARAKHAND,

2.5.4.20=23699ccc2fd40ad81b6fd13323779d9e3aeb

SINGH 1097d17dbb53d481cabd25946eed, postalCode=263001, st=UTTARAKHAND, serialNumber=1F65499E931DF71CDAF92A40CC617

RATHOUR 9B8E010331BA695239171F906FD5C45C4E8, cn=PRAVINDRA SINGH RATHOUR Date: 2026.02.18 10:38:59 +05'30'