M/S Madan Singh Kathayat Contractor vs. Commissioner State Goods And Services Tax
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The petitioner, M/s Madan Singh Kathayat, filed a writ petition challenging the show cause notice for cancellation of registration dated 25.03.2025 and the subsequent order for cancellation of registration dated 13.05.2025, both passed by Respondent No. 2. The GST registration was cancelled effective 24.04.2025 due to failure to make payments demanded under the Act. An earlier adjudication order under Section 73(9) was quashed by the High Court on 24.02.2026, remitting the matter for fresh proceedings from the show cause notice stage. A fresh order dated 08.07.2026 discharged the show cause notice. However, the petitioner was unable to access the GST portal due to the cancelled registration, preventing them from applying for revocation.
Held
The Court disposed of the writ petition by granting liberty to the petitioner to apply for revocation of the order of cancellation of GST registration in physical form before the competent authority. The Court directed that if such an application is filed, it shall be duly accepted and disposed of in accordance with law. The Court did not explicitly address the reactivation of the GST registration on the portal, but the direction to accept and dispose of a physical revocation application implies a pathway to potentially restore the registration. The reasoning was based on the submission by the revenue that a physical application would be entertained, thereby providing a procedural recourse to the petitioner. The ratio decidendi is that a physical application for revocation of GST registration cancellation is a valid procedural remedy when portal access is hindered.
Key Issues
1. Whether the petitioner is entitled to have their GST registration restored and reactivated on the GST Common Portal, considering the cancellation order and subsequent developments? (Mixed question of law and fact, turning on the interpretation and application of provisions related to GST registration cancellation and revocation). Petitioner's contention: The petitioner argued that due to the cancellation of their GST registration, they are unable to access the GST portal and consequently cannot apply for the revocation of the cancellation order. They sought a writ of certiorari to quash the cancellation notice and order, and a writ of mandamus to restore and reactivate their registration. Revenue's contention: The revenue submitted that if the petitioner files an application in physical form before the competent authority, it will be accepted and decided in accordance with the law.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT: (per Manoj Kumar Gupta, C.J.)
The present petition has been filed praying for the following reliefs:
“ i. Issue a writ, order or direction in the nature of certiorari calling for the records of the case and quashing: a. the show cause notice for cancellation of registration dated 25.03.2025 (Reference No. ZA050325054016Y) (Annexure No. 2 at page No. 19), and b. the order for cancellation of Registration dated 13.05.2025 (Reference No. ZA050525011545U) (Annexure No. 3 at Page No. 20- 21) passed by respondent no.2.; ii. Issue a writ, order or direction in the nature of mandamus commanding and directing the respondents to forthwith restore unblock and reactivate the GST Registration of the petitioner bearing GSTIN: 05BHYPS8223FIZT on the GST Common Portal.”
It appears that the GST registration of the petitioner firm was cancelled w.e.f 24.04.2025 on the 1
UKHC010173822026
2026:UHC:8850-DB ground that the petitioner had failed to make payment in pursuance of the demands made from him under the provisions of the Act.
The order of adjudication passed under Section 73(9) was challenged by the petitioner in WPMB No 109 of 2026 and the same was quashed by this Court vide its order dated 24.02.2026, and the matter was remitted back to the proper officer for proceeding from the stage of show cause notice. In pursuance thereof, the proper officer has now passed a fresh order dated 08.07.2026 and thereby the show cause notice has been discharged.
The submission of learned counsel for the petitioner is that the petitioner is unable to access the GST portal as the GST registration was cancelled and consequently, the petitioner is now unable to apply for revocation of the order of GST cancellation.
Ms. Puga Banga, learned counsel for the revenue submits that in case the petitioner files application in physical form before the competent authority, the said application shall be accepted and shall be decided in accordance with law.
Accordingly, the writ petition is disposed of with liberty to the petitioner to apply for revocation of the order of cancelation of GST registration in physical form 2
UKHC010173822026
2026:UHC:8850-DB before the competent authority and in the event any such application is filed, the same shall be duly accepted and disposed of in accordance with law.
Pending application(s), if any, also stand disposed of.
(MANOJ KUMAR GUPTA, C.J.)
(SUBHASH UPADHYAY, J.) Dated: 30.09.2026 Kaushal
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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.