M/S Hills Ila Private Limited vs. Superintendent Central Goods And Services Tax

WPMB/765/2026HC UttarakhandGSTCNR UKHC01016315202617 September 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY2 pages

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Held

The High Court disposed of the writ petition, allowing the petitioner to move an application for revocation of the cancellation order. This is conditional on filing all pending returns and depositing unpaid tax, interest, and penalty, after which the Competent Authority must decide the application within four weeks.

Facts

The petitioner's GST registration was cancelled on 29.01.2025 for failing to file returns. The petitioner sought similar relief to a previous Coordinate Bench order which permitted filing an application for revocation of the cancellation order.

Key Issues

Whether a taxpayer whose GST registration was cancelled for non-filing of returns should be granted an opportunity to apply for revocation of the cancellation order, subject to fulfilling statutory conditions.

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Cause title — parties, addresses and appearances

UKHC010163152026 2026:UHC:8351-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.765 of 2026 M/s Hill’s ILA Private Limited ----Petitioner Versus Superintendent, Central Goods & Services Tax Uttarakhand ----Respondent September 17, 2026 ----------------------------------------------------------------- Presence:- Mr. Rohit Arora, learned counsel for the petitioner through V.C. Mr. Shobhit Saharia, learned counsel for the respondent

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

The petitioner has assailed the order dated 29.01.2025 cancelling the GST registration of the petitioner firm on the ground that it had failed to file the returns within prescribed period.

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 auth

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.