Ms M R Yadav And Associates vs. Commissioner State Goods And Services Tax
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The petitioner, Ms M. R. Yadav And Associates, filed a writ petition challenging an order dated 10.07.2025 issued by the Commissioner State Goods & Services Tax, which cancelled the petitioner's GST registration. The cancellation was based on the petitioner's failure to file GST returns within the prescribed period. The petitioner argued that in a similar case, WPMB No.39 of 2025, a Co-ordinate Bench had allowed the petitioner to file an application for revocation of the cancellation order, subject to depositing unpaid tax, interest, and penalty. The petitioner sought similar relief. The State/Revenue had no objection to the petition being disposed of on the same terms.
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. Upon filing such an application, and furnishing all pending returns, along with the deposit of unpaid tax, 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 Court did not expressly leave any issue undecided, but the ultimate decision on revocation rests with the Competent Authority.
Key Issues
1. Whether the petitioner should be granted liberty to file an application for revocation of the GST registration cancellation order, considering the precedent set in WPMB No.39 of 2025? (Question of law and fact, turning on principles of natural justice and procedural fairness). The petitioner argued that identical facts and circumstances in WPMB No.39 of 2025 led to a Co-ordinate Bench permitting the petitioner therein to file an application for revocation of the cancellation order. They contended that the authority should be directed to decide this application subject to the petitioner fulfilling conditions such as depositing unpaid tax, interest, and penalty, and filing pending returns. The State/Revenue, through its learned Brief Holder, stated that it had no objection if the present writ petition was disposed of in the same terms as the aforementioned precedent.
Sections Cited
None explicitly mentioned in the judgment text provided, other than the general reference to GST registration and returns.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT : (per Mr. Manoj Kumar Gupta, C. J.)
The petitioner has assailed the order dated 10.07.2025 cancelling the GST registration 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 the said writ petition is as follows:
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UKHC010140622026
2026:UHC:7032-DB
“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/Revenue 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: 10.08.2026 Rajni
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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.