Ms A A Traders vs. Commissioner State Goods And Services Tax Commissionerate
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The petitioner, M/s A A Traders, has challenged an order dated 04.08.2025 issued by the Commissioner, State Goods & Services Tax Commissionerate, which cancelled the petitioner's GST registration. The cancellation was based on the petitioner's failure to file GST returns within the prescribed period. The petitioner relies on a previous order from a Co-ordinate Bench in Writ Petition (M/B) No.39 of 2025, where a similar petitioner was permitted to apply for revocation of GST registration cancellation. The petitioner seeks similar relief in this case. The Revenue, represented by the learned Standing Counsel, has no objection to the petition being disposed of on similar terms.
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 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. Concurrently, the petitioner must 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 is directed to 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 Court did not expressly leave any issue undecided.
Key Issues
1. Whether the petitioner should be granted liberty to file an application for revocation of the GST registration cancellation order, considering the facts and circumstances of the case? The petitioner argued that in identical factual circumstances, a Co-ordinate Bench had allowed a similar petitioner to apply for revocation of their GST registration cancellation. They contended that the court should grant them the same liberty. The Revenue, through the learned Standing Counsel, stated that they had no objection to the writ petition being disposed of in the same terms as the previously cited writ petition.
Sections Cited
None explicitly mentioned in the judgment text provided.
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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 04.08.2025 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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2026:UHC:4786-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: 15.06.2026 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.