Chandra Shekhar Pandey vs. State Tax Officer
Original PDF →Facts
The petitioner, Chandra Shekhar Pandey, assailed an order dated 20.03.2025 cancelling its GST registration and a show cause notice dated 16.12.2024. 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 co-ordinate bench's order in Writ Petition (M/B) No. 39 of 2025, where the petitioner was permitted to apply for revocation of the cancellation order, subject to depositing unpaid tax, interest, and penalty. The respondent, State Tax Officer, 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 Writ Petition (M/B) No. 39 of 2025. This means the petitioner is permitted to move an application for revocation of the cancellation order within two weeks from the date of the order. Upon making such an application, the petitioner must also furnish all pending returns and deposit the unpaid tax along with applicable interest and penalty. The Competent Authority is then directed to consider the petitioner's prayer for revocation in accordance with the law within four weeks from the date of receiving the application. The ratio decidendi is that where a co-ordinate bench has granted specific relief in similar circumstances, and the respondent has no objection, the same relief should be extended to the present petitioner to allow them an opportunity to rectify their non-compliance.
Key Issues
1. Whether the petitioner should be granted liberty to file an application for revocation of the GST registration cancellation order, similar to the relief granted in Writ Petition (M/B) No. 39 of 2025? The petitioner argued that in identical facts and circumstances, a co-ordinate bench had permitted the petitioner in that case to file an application for revocation, subject to compliance with certain conditions. The petitioner urged that similar liberty should be extended to them. The respondent, State Tax Officer, had no objection to the petition being disposed of in the same terms as the aforementioned writ petition.
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JUDGMENT: (per Manoj Kumar Gupta, C.J.)
The petitioner has assailed the order of cancellation of GST registration dated 20.03.2025 and show cause notice dated 16.12.2024 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 petitioner. 1
UKHC010173932026
2026:UHC:8843-DB
Ms. Pooja Banga, learned Standing Counsel 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.
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.