26Th February vs Superintendent
2026 Latest Caselaw 1537 UK

Uttarakhand High Court

26Th February vs Superintendent on 26 February, 2026

                                                          2026:UHC:1331-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. 124 OF 2026


                          26TH FEBRUARY, 2026


M/s Hotel Devbhoomi                               ......           Petitioner


Versus


Superintendent, Central
Goods and Services Tax                            ......           Respondent


Counsel for the petitioner         :       Mr. Imran Ali Khan, learned counsel
                                           through video conferencing

Counsel for the respondent         :       Mr. Shobhit Saharia, learned counsel



The Court made the following:


JUDGMENT:

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

1) The petitioner has assailed the order dated 16.01.2025

cancelling the GST registration of the petitioner firm on the ground

that it had 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

2026:UHC:1331-DB 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) Mr. Shobhit Saharia, learned counsel appearing for the

respondent 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(s), if any, also stand disposed of.

_______________________ MANOJ KUMAR GUPTA, C.J.

____________________ SUBHASH UPADHYAY, J.

         TH
Dt: 26        FEBRUARY, 2026
Negi





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

2.5.4.20=bb3b60774012c1ef1dae20d13aaf 116e73351fdaf6878326386908a7f90d5757,

HU NEGI postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51 A722A6BC552D470EB4FD2F88DDF7C18DB 2A1524A4D, cn=HIMANSHU NEGI

Date: 2026.02.26 16:05:38 +05'30'