Tamanna Manral vs. Superintendent Central Goods And Services Tax
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The petitioner, Tamanna Manral, has challenged an order dated March 11, 2026, passed by the Superintendent Central Goods And Services Tax, which cancelled her GST registration. The cancellation was based on the petitioner's failure to file returns within the prescribed period. The petitioner's counsel referred to a previous order in WPMB No. 39 of 2025, where a Coordinate Bench allowed the petitioner therein to apply for revocation of a similar cancellation order. This was permitted subject to the deposit of unpaid tax, interest, and penalty, with the authority directed to decide the revocation application. The petitioner sought similar relief.
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 within two weeks from the date of the order. If the petitioner files such an application and furnishes all pending returns, along with the deposit of unpaid tax, interest, and penalty, the Competent Authority shall consider the prayer for revocation in accordance with the law within four weeks from the receipt of the application. The Court did not expressly leave any issue undecided, as the decision was based on precedent and the respondent's no-objection.
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 in identical facts and circumstances, a Coordinate Bench had allowed a petitioner to file an application for revocation of a cancellation order, subject to depositing unpaid tax, interest, and penalty, and directed the authority to decide the application. The petitioner contended that similar liberty should be extended to them. The respondent (Superintendent Central Goods And Services Tax) stated that they had no objection if the writ petition was disposed of on the same terms as the aforementioned WPMB No. 39 of 2025.
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JUDGMENT : (per Shri Manoj Kumar Gupta, C.J.)
The petitioner has assailed the order dated 11.03.2026, cancelling the GST registration of the petitioner, on the ground that it has failed to file the returns within the prescribed period.
Learned counsel for the petitioner submits that, in identical facts and circumstances, in WPMB No. 39 of 2025, a Coordinate Bench has permitted the petitioner therein to file an 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 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 1
UKHC010154582026
2026:UHC:7891-DB
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.
Mr. Shobhit Saharia, learned counsel for the 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. All pending applications stand disposed of accordingly.
______________________ MANOJ KUMAR GUPTA, C.J.
___________________ SUBHASH UPADHYAY, J.
Dt: 02nd September, 2026 Rahul 2
RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e66e61bf4c848741983ed8c39e 4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A192FCAD15C390A1AAD7B39 857D2540AE4C28A4898, cn=RAHUL PRAJAPATI Date: 2026.09.02 15:45:04 +05'30'
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.