Pramod Kumar Shah vs. Assistant Commissioner
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The petitioner, Pramod Kumar Shah, challenged an order dated January 18, 2025, passed by the Assistant Commissioner, 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 a co-ordinate bench of the High Court, in an identical case (WPMB No. 39 of 2025), had granted relief by allowing the petitioner to apply for revocation of the cancellation order, subject to depositing unpaid tax, interest, and penalty. The petitioner sought similar relief. The Revenue, represented by the Assistant Commissioner, admitted that the controversy was covered by the earlier order.
Held
The Court held that the writ petition was disposed of in the same terms as WPMB No. 39 of 2025. This meant the petitioner was 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, and depositing the unpaid tax along with interest and penalty, the Competent Authority was 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 reasoning was based on the admission by the Revenue that the case was covered by the earlier judgment of a co-ordinate bench. No issue was expressly left undecided.
Key Issues
1. Whether the petitioner is entitled to an opportunity to apply for revocation of the GST registration cancellation order, similar to the relief granted in WPMB No. 39 of 2025, given the identical facts and circumstances? Petitioner's Contention: The petitioner argued that since a co-ordinate bench had permitted the petitioner in WPMB No. 39 of 2025 to file an application for revocation of a cancellation order, subject to deposit of dues and filing pending returns, similar liberty should be granted to him. The petitioner relied on the operative part of the order in WPMB No. 39 of 2025. Revenue's Contention: The Revenue conceded that the present controversy was covered by the order passed in 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 18.01.2025 cancelling the GST registration of the petitioner on the ground that he 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:- 1
UKHC010115322026
2026:UHC:5471-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 counsel for the Revenue admits that the controversy is covered by the order passed in the afore-said case.
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: 07th July, 2026 NISHANT 2 NISHANT KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=ad3fcb5ca64340f5dd0a4c574afa0fd63133605ca57cdc00ec2b7462 b452b326, postalCode=263001, st=UTTARAKHAND, serialNumber=7E81318F3B1BE7EAAC9370185F7C9C20892BC63A055CFD1 961690560487E670C, cn=NISHANT KUMAR Date: 2026.07.08 11:02:26 +05'30'
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.