3 January vs Commissioner Sgst And Another
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Uttarakhand High Court

3 January vs Commissioner Sgst And Another on 3 January, 2026

Author: Manoj Kumar Tiwari

Bench: Manoj Kumar Tiwari

                                                        2026:UHC:81-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL
         Writ Petition (M/B) No.1129 of 2025
                       03 January, 2026


M/s Ramchandra Singh Rawat                             ---Petitioner

                               Versus

Commissioner SGST and Another                --Respondents
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Presence:-
Mr. Prince Chauhan, learned counsel for the petitioner through V.C.
Mr. Harsh Rautela, learned counsel holding brief of Mr. Shobhit Saharia,
learned counsel for the respondents.
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Hon'ble Manoj Kumar Tiwari, J.
Hon'ble Subhash Upadhyay, J.

(Per: Hon'ble Manoj Kumar Tiwari, J.)

                            JUDGMENT

Petitioner is a taxable person registered with the CGST. His GST registration was cancelled vide order dated 28.06.2023 due to non-filing of GST returns for six consecutive months. The explanation offered by petitioner is that due to communication gap between him and tax consultant, engaged by petitioner, GST returns could not be filed in time.

2. Learned counsel for the petitioner submits that identical issue has been decided by this Court in Writ Petition No. 345 of 2023 and many other similar writ petitions. This submission is not disputed by learned counsel for the respondents, and he, in fact, fairly submits that the writ petition can be decided in terms of the order passed in WPMS No. 345 of 2023.

2026:UHC:81-DB

3. In view of consensus between the parties that matter is covered by the order passed in Writ Petition No. 345 of 2023 (M/S), present writ petition is also decided in terms of the said order. Petitioner shall be at liberty to move an application for revocation of cancellation order under Section 30 of Central GST Act within two weeks. With his application, petitioner shall also furnish all the GST returns which he failed to submit and he will also deposit the outstanding dues of Goods and Service Tax with his application. If he makes the application within stipulated time, the competent authority shall consider petitioner's application and pass appropriate order as per law, within four weeks thereafter.

(Subhash Upadhyay, J.) (Manoj Kumar Tiwari, J.) 03.01.2026 SS