M/S Darpan Construction And Suppliers vs. State Of Uttarakhand

WPMB/784/2026HC UttarakhandGSTCNR UKHC01016518202618 September 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY3 pages

AI SummaryDismissed

Held

The High Court declined to grant the relief of exemption from penalty, stating it would amount to modifying its own previous order. The Court disposed of the petition, leaving it open for the petitioner to file a modification application in the earlier writ petition.

Facts

The petitioner's GST registration was cancelled, and a previous High Court order allowed revocation upon deposit of pending returns, unpaid tax, interest, and penalty. The petitioner subsequently sought to deposit tax and interest but be exempted from penalty, which the Assistant Commissioner rejected. This current writ petition challenged that rejection.

Key Issues

Whether the High Court can grant an exemption from penalty as a condition for GST registration revocation, thereby modifying its own previous order in a subsequent writ petition.

Sections Cited

Section 63, Rule 122, Rule 127, Rule 100(2)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

UKHC010165182026 2026:UHC:8398-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.784 of 2026 M/s Darpan Construction & Suppliers ----Petitioner Versus State of Uttarakhand & Ors. ----Respondents September 18, 2026 ----------------------------------------------------------------- Presence:- Mr. Chandramauli Shah, learned counsel for the petitioner Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand/respondents

JUDGMENT : (per Mr. Manoj Kumar Gupta, C. J.)

The previous writ petition of the petitioner bearing Writ Petition (M/B) No.1137/2025 filed against the order cancelling the GST registration of the petitioner-firm was disposed of by a Coordinate Bench by order dated 06.01.2026 in terms of the order passed in WPMB No.39/2025 dated 24.02.2025, the operative part of which 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

The judgment continues below.

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Reproduced from the public record of the Uttarakhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.