Dharampal Lakhani vs. Commissioner Central Goods And Services Tax Commissionerate
Original PDF →Facts
The petitioner, Dharampal Lakhani, assailed an order dated 14.06.2025 passed by the Commissioner, Central Goods & Services Tax, which cancelled the GST registration of the petitioner firm. The cancellation was based on the firm's failure to file returns within the prescribed period. The petitioner argued that a co-ordinate bench of the same High Court had, in a similar case (WPMB No. 39 of 2025), granted relief to the petitioner therein. The respondents, represented by the CGST counsel, had no objection to the present writ petition being disposed of on similar terms.
Held
The Court held that the writ petition should be disposed of in the same terms as WPMB No. 39 of 2025. This meant that 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, along with the deposit of unpaid tax, interest, and penalty, the Competent Authority was directed to consider the petitioner's prayer for revocation as per law within four weeks from the date of receipt of the application. The reasoning was based on the precedent set by the co-ordinate bench in the identical case.
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 WPMB No. 39 of 2025? Petitioner's Contention: The petitioner contended that in identical facts and circumstances, a co-ordinate bench had permitted the petitioner in WPMB No. 39 of 2025 to file an application for revocation of the cancellation order. This involved depositing unpaid tax, interest, and penalty, after which the competent authority was directed to decide the revocation application. The petitioner urged that similar liberty should be extended to them. Respondents' Contention: The learned counsel for the respondents/CGST stated that they had no objection if the present writ petition was disposed of in the same terms as WPMB No. 39 of 2025.
Sections Cited
None explicitly mentioned in the judgment text provided.
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Cause title — parties, addresses and appearances
JUDGMENT: (per Sri Manoj Kumar Gupta, C.J.)
1)
The petitioner has assailed the order dated 14.06.2025 cancelling the GST registration of the petitioner firm on the ground that it had failed to file the returns within prescribed period. 1
UKHC010104802026
2026:UHC:5086-DB 2)
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 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.”
3)
It is urged that similar liberty may be granted to the petitioner. 4)
Ms. Riddhi Joshi, learned counsel holding brief of Mr. Shobhit Saharia, learned counsel appearing for the 2
UKHC010104802026
2026:UHC:5086-DB respondents / CGST has no objection in case the present writ petition is disposed of in the same terms. 5)
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.
Dt: 19TH JUNE, 2026 Negi
3 HIMANS HU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aaf11 6e73351fdaf6878326386908a7f90d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51A 722A6BC552D470EB4FD2F88DDF7C18DB2A 1524A4D, cn=HIMANSHU NEGI Date: 2026.06.19 16:58:12 +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.