Mohan Chandra vs. State Tax Officer
Original PDF →Facts
The petitioner, Mohan Chandra, challenged an order dated 14.03.2024 passed by the State Tax Officer, which cancelled his GST registration. The cancellation was based on the petitioner's failure to file 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 apply for revocation of the cancellation order. This permission was subject to the deposit of unpaid tax, interest, and penalty, with the competent authority directed to decide the revocation application. The petitioner sought similar relief. The State's counsel had no objection to the petition being disposed of on the same terms.
Held
The Court decided to dispose 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. The petitioner must file such an application within two weeks from the date of the order. Concurrently, the petitioner must furnish all pending returns and deposit the unpaid tax along with applicable interest and penalty. Upon fulfillment of these conditions, 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 ratio decidendi is that in cases of GST registration cancellation due to non-filing of returns, a procedural opportunity for revocation can be granted, subject to compliance with statutory obligations regarding pending returns and tax dues, mirroring previous judicial pronouncements in similar situations.
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 procedure) The petitioner contended that identical facts and circumstances in WPMB No. 39 of 2025 led a Co-ordinate Bench to permit the petitioner therein to apply for revocation of the cancellation order, provided pending returns were filed and unpaid tax, interest, and penalty were deposited. The petitioner urged for similar liberty. The respondent (State Tax Officer) did not contest the petitioner's plea and had no objection to the writ petition being disposed of in the same terms as the aforementioned precedent.
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JUDGMENT: (per Manoj Kumar Gupta, C.J.)
The petitioner has assailed the order dated 14.03.2024 cancelling the GST registration of the petitioner on the ground that he 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
UKHC010136772026
2026:UHC:6796-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.