M/S Irshad Ahmad Contractor vs Commissioner
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Uttarakhand High Court

M/S Irshad Ahmad Contractor vs Commissioner on 23 February, 2026

Author: Ravindra Maithani

Bench: Ravindra Maithani

        HIGH COURT OF UTTARAKHAND AT NAINITAL
                   Writ Petition No. 102 of 2026 (M/B)

M/S Irshad Ahmad Contractor                                    ..........Petitioner

                                          Vs.

Commissioner, State, Goods and Service Tax and others
                                              ........ Respondents
Present :     Mr. Sanjeev Kumar Agarwal, Advocate for the petitioner appeared
              through video conferencing.
              Ms. Puja Banga (through video conferencing) and Mr. B.S. Parihar,
              Standing Counsel for respondent nos.1 to 3.


                                   JUDGMENT

Corum: Hon'ble Ravindra Maithani. J.

Hon'ble Ashish Naithani, J.

Hon'ble Ravindra Maithani, J. (Oral)

By means of the instant petition, the petitioner seeks

the following reliefs:-

"i) Issue a writ of certiorari quashing the cancellation of GST Registration order 23/04/2024 passed by respondent no.3 (Annexure No.1 to W.P.) as petitioner is ready to pay all the balance tax, interest on it and late fee if any.

ii) Issue a writ order or direction in the nature of application U/S 30 of the SGST Act 2017, for filing an application for revocation of the cancellation of the GSTIN 05BZRPA1754N1Z2 of the Petitioner and further direct the Respondent No.3 to consider the application of the Petitioner in accordance with law. Hon'ble court deem fit and proper, in the circumstances of the present case.

iii) Issue any other or further writ, order or direction which this Hon'ble Court may deem fit and proper in the circumstances of the case.

iv) To award the cost of the petition in favour of the petitioner."

2. Heard learned counsel for the parties and perused the

record.

3. Learned counsel for the petitioner submits that an

identical issue has already been decided by this Court on

24.05.2024 while deciding WPMS No.1365 of 2024, M/S Sigma

Services Vs. Commissioner Center Goods, Dehradun and another

and the instant matter is squarely covered, therefore, it may be

decided accordingly.

4. Learned State Counsel admits this fact.

5. Since, the matter is covered, instant petition is decided

in terms of the judgment dated 24.05.2024, passed by this Court in

WPMS No.1365 of 2024, M/S Sigma Services Vs. Commissioner

Center Goods, Dehradun and another.

(Ashish Naithani, J.) (Ravindra Maithani, J.) 23.02.2026 Sanjay

SANJAY

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

2.5.4.20=e50e50b49596520698eff87e0a08bbd 504686df4d1afc60f54a287831dec46fe,

KANOJIA postalCode=263001, st=UTTARAKHAND, serialNumber=26EEB7122ED0DD23233A255D D8EC450A84B515A087CAEFD1B3179A7DEAE4 0699, cn=SANJAY KANOJIA Date: 2026.02.24 10:43:56 +05'30'