9 March vs Commissioner
2026 Latest Caselaw 1659 UK

Uttarakhand High Court

9 March vs Commissioner on 9 March, 2026

                                                          2026:UHC:1466-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.133 of 2026
                              9 March, 2026

  A.R. Buildwell                                       -----Petitioner

                                  Versus

  Commissioner, Central Goods and Services Tax, Dehradun
  and Another
                                                     ----Respondents
  ----------------------------------------------------------------------
  Presence:-
  Mr. Shivam Sharma, learned counsel for the petitioner through V.C.
  Mr. Shobhit Saharia, learned counsel for the respondents.
  ----------------------------------------------------------------------
  ORDER:

1. The petitioner has prayed for quashing of order

dated 22.11.2024 by which the GST registration of the

petitioner firm has been cancelled. Petitioner has also prayed

for a writ of mandamus permitting the petitioner to prefer an

application under Section 30 of the UK GST/CGST Act, 2017

for revocation of the order cancelling the GST registration.

2. Shri Shobhit Saharia, learned counsel appearing on

behalf of the respondents points out that after cancellation of

the GST registration, the petitioner firm was issued a notice

dated 02.01.2025 seeking certain information from it.

Subsequently, by order dated 07.02.2025, the application has

been rejected on the ground that the petitioner has failed to

furnish the information sought from it. The order dated

07.02.2025 is not under challenge.

2026:UHC:1466-DB

3. Learned counsel for the petitioner after making brief

submissions prays for withdrawal of the writ petition with

liberty to the petitioner to challenge the order dated

07.02.2025 in independent proceedings.

4. Accordingly, the writ petition is disposed of as

withdrawn with liberty in terms of the prayer.

5. Pending application, if any, also stands disposed of.

(MANOJ KUMAR GUPTA, C. J.)

(SUBHASH UPADHYAY, J.) Dated: 09.03.2026 SS

SUKHBANT

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

2.5.4.20=71978f9c61bfde0ba69967c787b1764ea7bc7dd129a8a638

SINGH 0d49b1885e628615, postalCode=263001, st=UTTARAKHAND, serialNumber=2D8B71B8D8E345F6B7F95B1DD4FB4BEBD2B7D72C 42261361AED33172F152148D, cn=SUKHBANT SINGH Date: 2026.03.09 16:36:17 +05'30'