Deepa Devi vs. Assistant Commissioner
Original PDF →Facts
The petitioner, Deepa Devi, assailed an order dated 25.06.2025 passed by the Assistant Commissioner, State Goods and Services Tax, Almora, which cancelled her firm's 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 writ petition, WPMB No. 39 of 2025, where the court allowed the petitioner to apply for revocation of the cancellation order, subject to depositing unpaid tax, interest, and penalty. The respondent State 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. If such an application is made, and the petitioner furnishes all pending returns and deposits the unpaid tax along with interest and penalty, the Competent Authority shall consider the prayer for revocation as per law within four weeks from the date of receipt of the application. The reasoning is based on the precedent set by a Co-ordinate Bench in an identical case, and the respondent State's lack of objection to this course of action. No specific section of the GST Act was discussed in detail, but the decision implicitly relates to the process of cancellation and revocation of registration.
Key Issues
1. Whether the petitioner should be granted liberty to file an application for revocation of the GST registration cancellation order, considering the facts and circumstances of the case and the precedent set in WPMB No. 39 of 2025? 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 court should grant similar liberty to the present petitioner. The respondent State, through its learned Standing Counsel, stated that they had no objection if the present writ petition was disposed of in the same terms as the aforementioned precedent.
Sections Cited
None explicitly discussed
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Cause title — parties, addresses and appearances
JUDGMENT: (per Manoj Kumar Gupta, C.J.)
The petitioner has assailed the order dated 25.06.2025 cancelling the GST registration of the petitioner firm on the ground that she 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
2026:UHC:4713-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: 03.09.2026 Kaushal 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.