March 13 vs Commissioner
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Uttarakhand High Court

March 13 vs Commissioner on 13 March, 2026

                                                            2026:UHC:1693-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.156 of 2026
                               March 13, 2026


   Devendra Kumar                                          ----Petitioner

                                    Versus

   Commissioner, State Goods & Services Tax
   Dehradun & Anr.                          ----Respondents

   --------------------------------------------------------------
   Presence:-
   Ms. Shalini Thakral, learned counsel for the petitioner
   Ms. Puja Banga, learned Brief Holder for the State/respondent through V.C.


   JUDGMENT :

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

1. The petitioner has assailed the order dated

05.03.2025 cancelling the GST registration of the

petitioner on the ground that he 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

authority has been directed to decide the application for

revocation of the cancellation order. The operative part

2026:UHC:1693-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: 13.03.2026 Rajni

RAJINI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=97cfa6e4cbd49c07b876db4844 8ac3701a9ae475a2547e4b7f1d9b1f17d0

GUSAIN 1342, postalCode=263001, st=UTTARAKHAND, serialNumber=8D039BC77BD1A2222B4D F4FC80D4557562F95BEBA013F530616A 158A0A878BD8, cn=RAJINI GUSAIN Date: 2026.03.13 17:12:40 +05'30'