BharatTaxGST

Ms Hindustan Traders vs. Commissioner State Goods And Services Tax Department

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WPMB/486/2026HC UttarakhandGSTCNR UKHC01010116202617 July 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY1 pages
AI SummaryRemanded

Facts

The petitioner, M/s Hindustan Traders, filed a writ petition before the Uttarakhand High Court challenging the cancellation of its GST registration, which was dated 05.03.2025. The petitioner sought to quash this cancellation order and be permitted to resume business operations. The respondents included the Commissioner, State Goods and Service Tax Department, and others. The matter came before a Division Bench of the High Court.

Held

The Court noted that the petitioner's counsel, after making brief submissions, did not press the writ petition. Instead, the counsel stated that the petitioner intended to apply for revocation of the order of cancellation of GST registration. Consequently, the High Court disposed of the writ petition as 'not pressed'. The Court granted liberty to the petitioner to apply for revocation of the order of cancellation of GST registration. No specific findings were made on the validity of the cancellation order itself, as the petition was withdrawn by the petitioner.

Key Issues

1. Whether the cancellation of GST registration dated 05.03.2025 is liable to be quashed. The petitioner's contention was that the cancellation order should be quashed to allow them to resume business. The revenue's argument was not recorded as the petitioner did not press the petition. The petitioner's counsel, after making brief submissions, stated that the petitioner would instead apply for revocation of the order of cancellation of GST registration.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
UKHC010101162026 2026:UHC:5947-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY WRIT PETITION (M/B) NO. 486 of 2026 17th July, 2026 M/S Hindustan Traders -----Petitioner Versus Commissioner State Goods and Service Tax Department and Others ----Respondents ---------------------------------------------------------------------- Presence:- Mr. Tarun Pande, learned counsel for the petitioner. Ms. Pooja Banga, learned Standing Counsel for the State through V.C. Mr. Vritant Bhatt, learned counsel holding brief of Mr. Shobhit Saharia, learned counsel for the private respondent no.4. ----------------------------------------------------------------------

JUDGMENT : (per Mr. Manoj Kumar Gupta C. J.)

1.

The present writ petition has been filed praying for quashing of the cancellation of the GST registration dated 05.03.2025 and permit the petitioner to resume his business operations.

2.

Learned counsel for the petitioner after making brief submissions does not press the writ petition and states that the petitioner would apply for revocation of the order of cancellation of GST registration.

3.

Accordingly, the writ petition is disposed of as not pressed with liberty to apply for revocation of the order of cancellation of GST registration.

4.

Pending application, if any, also stands disposed of.

(MANOJ KUMAR GUPTA, C. J.)

(SUBHASH UPADHYAY, J.) Dated: 17.07.2026 KKS/PP 1

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.