March vs State Tax Officer
2026 Latest Caselaw 1753 UK

Uttarakhand High Court

March vs State Tax Officer on 10 March, 2026

                                                       2026:UHC:1505-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.143 of 2026
                            10 March, 2026


   M/s Saini Trader                                        --Petitioner

                                  Versus

   State Tax Officer                                  ----Respondent
   ----------------------------------------------------------------------
   Presence:-
   Mr. B.D. Pande, learned counsel holding brief of Mr. Kaushal
   Pandey, learned counsel for the petitioner.
   Ms. Puja Banga, learned Brief Holder for the State of Uttarakhand
   through V.C.
   ----------------------------------------------------------------------
   JUDGMENT :

(per Mr. Manoj Kumar Gupta C. J.)

1. The petitioner has assailed the order dated

28.12.2024 cancelling the GST registration of the

petitioner firm on the ground that it has 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

authority has been directed to decide the application for

revocation of the cancellation order. The operative part

2026:UHC:1505-DB of the order passed in the 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. 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.) Dated: 10.03.2026 SS Digitally signed by SUKHBANT SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF

SUKHBANT SINGH UTTARAKHAND, 2.5.4.20=71978f9c61bfde0ba69967c787b1764ea7bc7dd129a8a6380d49b1885 e628615, postalCode=263001, st=UTTARAKHAND, serialNumber=2D8B71B8D8E345F6B7F95B1DD4FB4BEBD2B7D72C42261361AE D33172F152148D, cn=SUKHBANT SINGH Date: 2026.03.10 17:07:06 +05'30'