M/S Excel Enterprises vs. Commissioner State Goods And Services Tax
Original PDF →Facts
The petitioner, M/s Excel Enterprises, filed a writ petition challenging the order dated 05.03.2025, which cancelled its GST registration. The cancellation was based on the firm's failure to file returns within the prescribed period. The petitioner brought to the court's attention a previous order in an identical case, Writ Petition (M/B) No.39 of 2025. In that case, the court had allowed the petitioner to apply for revocation of the cancellation order, subject to depositing unpaid tax, interest, and penalty. The revenue's counsel had no objection to a similar order being passed in the present case.
Held
The Court disposed of the writ petition in the same terms as Writ Petition (M/B) No.39 of 2025. This means the petitioner, M/s Excel Enterprises, is permitted to move an application for revocation of the GST registration cancellation order. The petitioner must file this application within two weeks from the date of the order. Additionally, the petitioner is required to furnish all pending returns and deposit the unpaid tax along with applicable interest and penalty. Upon receipt of the application and compliance with these conditions, the Competent Authority shall consider the petitioner's prayer for revocation of the cancellation order in accordance with the law within four weeks from the date of receiving the application. The operative part of the order in WPMB No.39 of 2025, which served as the precedent, was explicitly quoted and followed.
Key Issues
1. Whether the petitioner should be granted liberty to apply 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 since the facts and circumstances were identical to the aforementioned writ petition, similar relief should be extended. The petitioner relied on the operative part of the order in WPMB No.39 of 2025, which permitted the petitioner therein to move an application for revocation. The Revenue, through its Standing Counsel, stated it had no objection to the present writ petition being disposed of in the same terms as WPMB No.39 of 2025.
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Cause title — parties, addresses and appearances
JUDGMENT : (per Mr. Manoj Kumar Gupta, C. J.)
The petitioner has assailed the order dated 05.03.2025 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
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UKHC010127952026
2026:UHC:6252-DB
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 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 Standing Counsel appearing for the 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: 23.07.2026 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.