M/S Krazy Kitchen vs. Commissioner State Goods And Services Tax
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The petitioner, M/s Crazy Kitchen, filed a writ petition challenging an order dated 02.09.2025 passed by the Commissioner, State Goods and Services Tax, Uttarakhand, which cancelled the petitioner's GST registration. The cancellation was based on the petitioner's failure to file returns within the prescribed period. The petitioner argued that a coordinate bench had previously granted similar relief in an identical case, WPMB No. 39 of 2025. In that case, the petitioner was permitted to file an application for revocation of the cancellation order, subject to depositing unpaid tax, interest, and penalty. The State's counsel had no objection to the present petition being disposed of on similar terms.
Held
The Court held that the writ petition should be disposed of 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 within two weeks from the date of the order. Upon filing such an application, and simultaneously furnishing all pending returns and depositing the unpaid tax along with applicable interest and penalty, the Competent Authority is directed to consider the petitioner's prayer for revocation in accordance with the law within four weeks from the date of receipt of the application. The reasoning is based on the precedent set by a coordinate bench in an identical matter and the lack of objection from the revenue. 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 GST registration cancellation order, similar to the relief granted in WPMB No. 39 of 2025? The petitioner argued that since the facts and circumstances were identical to WPMB No. 39 of 2025, a similar liberty should be extended to them. They relied on the operative part of the order in the aforementioned writ petition, which permitted the petitioner to move an application for revocation upon furnishing pending returns and depositing unpaid tax, interest, and penalty. The revenue/State, through its learned Standing Counsel, stated that it had no objection if the present writ petition was disposed of on the same terms as WPMB No. 39 of 2025.
Sections Cited
None explicitly mentioned in the judgment text provided.
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Cause title — parties, addresses and appearances
JUDGMENT: (per Manoj Kumar Gupta, C.J.)
The petitioner has assailed the order dated 02.09.2025 cancelling the GST registration of the petitioner firm on the ground that he 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 the said writ petition is as 1
UKHC010171122026
2026:UHC:8750-DB 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.
Ms. Puja Banga, learned Brief Holder appearing for the State/respondent 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, also stand disposed of.
(MANOJ KUMAR GUPTA, C.J.)
(SUBHASH UPADHYAY, J.) Dated: 28.09.2026 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.