Maashakumbari Stone Crusher And Screening Plant vs. Commissioner State Goods And Services Tax
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The petitioner, Maa Shakumbari Stone Crusher and Screening Plant, has challenged an order dated March 6, 2026, passed by the Commissioner State Goods and Services Tax and Others, 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 relies on a previous order from a Co-ordinate Bench in Writ Petition (M/B) No. 39 of 2025, where a similar situation was addressed. In that case, the court permitted the petitioner to apply for revocation of the cancellation order, subject to depositing unpaid tax, interest, and penalty, and directed the authority to decide the application.
Held
The Court held that the writ petition should be disposed of in the same terms as Writ Petition (M/B) No. 39 of 2025. This means the petitioner is permitted to move an application for revocation of the cancellation order. If the petitioner files such an application within two weeks from the date of the order, furnishes all pending returns, and deposits the unpaid tax along with interest and penalty, the Competent Authority shall 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 the Co-ordinate Bench in a case with identical facts and circumstances. 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 Writ Petition (M/B) No. 39 of 2025? The petitioner argued that identical facts and circumstances warrant similar relief as granted by a Co-ordinate Bench in a previous writ petition. The petitioner contended that they should be permitted to file an application for revocation of the cancellation order. The revenue (respondents) stated that they have no objection if the present writ petition is disposed of in the same terms as the previous case.
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Cause title — parties, addresses and appearances
JUDGMENT: (per Manoj Kumar Gupta, C.J.)
The petitioner has assailed the order dated 06.03.2026 cancelling the GST registration of the petitioner on the ground that the petitioner has 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:
“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 1
UKHC010134842026
2026:UHC:6794-DB 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 for the State of Uttarakhand 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, if any, also stands disposed of.
(MANOJ KUMAR GUPTA, C.J.)
(SUBHASH UPADHYAY, J.) Dated: 04.08.2026 KKS/PP 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.