Dasila Dhaba vs. Commissioner Central Goods And Services Tax
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The petitioner, Dasila Dhaba, challenged a show cause notice dated 06.11.2024 and an order dated 03.03.2025 cancelling its GST registration. The cancellation was based on the petitioner's failure to file returns within the prescribed period. The petitioner sought similar relief as granted in a previous identical case, WPMB No. 39 of 2025, where a Co-ordinate Bench allowed the petitioner to apply for revocation of the cancellation order. The respondents, Commissioner Central Goods and Services Tax and Another, had no objection to the present petition being disposed of on similar terms.
Held
The Court disposed of the writ petition in the same terms as WPMB No. 39 of 2025. This means the petitioner is permitted to move an application for revocation of the cancellation order. If the petitioner files such an application within two weeks from the date of the order, and also furnishes all pending returns and deposits the unpaid tax along with interest and penalty, the Competent Authority shall consider the petitioner's prayer for revocation in accordance with the law within four weeks from the date of receipt of the application. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the petitioner should be granted liberty to file an application for revocation of the cancellation of its GST registration, similar to the relief granted in WPMB No. 39 of 2025? Petitioner's Argument: The petitioner argued that in identical facts and circumstances, a Co-ordinate Bench had permitted the petitioner in WPMB No. 39 of 2025 to file an application for revocation of the cancellation order. They contended that the same liberty should be extended to the present petitioner. Respondents' Argument: The learned counsel for the respondents stated that they had no objection if the present writ petition was disposed of in the same terms as the aforementioned case.
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JUDGMENT: (per Manoj Kumar Gupta, C.J.)
The petitioner has assailed the show cause notice dated 06.11.2024 and order of cancellation of GST registration dated 03.03.2025 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 authority has been directed to decide the application for revocation of the cancellation order. The operative part of the order passed in 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.”
It is urged that similar liberty may be granted to the 1
UKHC010173972026
2026:UHC:8838-DB petitioner.
Ms. Ridhi Joshi, learned counsel appearing for the respondents / CGST has no objection in case the present writ petition is disposed of in the same terms.
Accordingly, the writ petition is disposed of in the same terms as WPMB No. 39 of 2025. 6. Pending application(s), if any, stand disposed of accordingly.
(MANOJ KUMAR GUPTA, C.J.)
(SUBHASH UPADHYAY, J.) Dated: 30.09.2026 PP/ 2
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.