Global Shine Enterprises vs. Commissioner GST
Original PDF →Facts
The petitioner, Global Shine Enterprises, filed a writ petition challenging the order of cancellation of its GST registration dated December 19, 2025, and the subsequent order rejecting the revocation of this cancellation dated March 24, 2026. These orders were passed by the GST authorities. The petitioner sought quashing of these orders and restoration of its GST registration. Alternatively, the petitioner prayed for a direction to the respondent no. 2 to consider an application for revocation of the cancellation order, as the petitioner was willing to furnish all pending returns and clear statutory dues, including applicable taxes, interest, and penalty.
Held
The Court held that since the petitioner expressed willingness to deposit the entire tax amount along with penalty and interest, it should be granted liberty to apply for revocation. The Court reasoned that this approach would allow the petitioner to rectify its defaults. Accordingly, the writ petition was disposed of with a direction that if the petitioner furnishes all pending returns, deposits the entire amount of tax, along with penalty and interest within two weeks from the date of the order, and makes a fresh representation/application for revocation, the Proper Officer shall consider and decide it within four weeks from the date of filing the representation/application. No specific issue was left undecided.
Key Issues
1. Whether the petitioner should be granted liberty to file a fresh application for revocation of the GST registration cancellation order, given its willingness to clear all pending returns and statutory dues, including taxes, interest, and penalty? The petitioner argued that it was willing to comply with all statutory requirements, including filing pending returns and depositing applicable taxes, interest, and penalty. It sought a direction for the proper officer to consider its representation for revocation. The respondents, represented by the State/Revenue Department, did not record any specific arguments against this alternative prayer in the judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT : (per Mr. Manoj Kumar Gupta, C. J.)
The present writ petition has been filed for the following reliefs:- “(i) Issue a writ, order or direction in the nature of certiorari to quash the impugned order for cancellation of registration dated 19.12.2025 (Annexure No.3) and the impugned order of rejection of revocation dated 24.03.2026 (Annexure No.7). (ii) Issue a writ, order or direction in the nature of mandamus commanding the respondents to restore the GST registration of the petitioner forthwith, subject to the petitioner filing all pending returns and clearing statutory dues upon restoration; (iii) Issue a writ or direction in the nature of mandamus directing the petitioner to file representation/application for revocation before Respondent no.2 for restoration of GST cancellation order as the petitioner is willing to furnish all defaulted returns along with any applicable dues, interest and penalty.”
Learned counsel for the petitioner presses only the alternative prayer for permitting the petitioner to prefer an application for revocation of the order of cancellation of the GST and prays that a direction be issued to respondent no.2 to
1
UKHC010143262026
2026:UHC:7210-DB
consider such representation/application moved by the petitioner, as the petitioner is willing to furnish all returns, deposit the applicable taxes, along with interest and penalty.
As the petitioner is willing to deposit the entire tax amount, along with interest and penalty, therefore, we are of the opinion that the petitioner should be given liberty to apply for revocation.
Accordingly, the writ petition is disposed of by providing that, in case the petitioner furnishes all returns, deposits the entire amount of tax, along with penalty and interest within two weeks from today, and makes a fresh representation/application for revocation of the order of cancellation of the GST, the same be considered and decided by the Proper Officer within four weeks from the date of filing of the representation/application.
All pending applications stand disposed of accordingly.
(MANOJ KUMAR GUPTA, C. J.)
(SUBHASH UPADHYAY, J.) Dated: 13.08.2026 Rajni
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.