Geeta Devi vs. State Of Uttarakhand

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WPMB/483/2026HC UttarakhandGSTCNR UKHC01010089202610 June 2026Bench: HON'BLE SHRI JUSTICE MANOJ KUMAR GUPTA,HON'BLE MR. JUSTICE SUBHASH UPADHYAY2 pages

AI SummaryRemanded

Facts

The petitioner, Geeta Devi, filed a writ petition before the Uttarakhand High Court seeking to quash three orders dated 19.02.2025, 25.06.2025, and 09.02.2026, all passed by the State Tax Officer, Almora, Sector-1, Haldwani. The petitioner also sought a mandamus directing the respondents to revive her GST registration (No. 05BNDPD8576R1ZB). The orders under challenge appear to relate to the cancellation of GST registration and potentially other actions under the GST Act. The procedural history indicates that the petitioner sought relief from the High Court against these orders.

Held

The High Court disposed of the writ petition as withdrawn. The Court directed that the petitioner be at liberty to apply for revocation of the order cancelling her GST registration. Additionally, the petitioner was granted liberty to avail the remedy of appeal against the order passed under Section 73 of the Act and against the order passed on her rectification application. The Court noted that the revenue had no objection to the petitioner pursuing the revocation of the GST registration. The specific findings on the merits of the impugned orders were not made as the petition was disposed of on the basis of the petitioner's stated intentions to pursue alternative remedies.

Key Issues

1. Whether the High Court should entertain a writ petition challenging orders related to GST registration cancellation and other tax matters, or direct the petitioner to avail alternative remedies. Petitioner's Contention: The petitioner sought to quash the impugned orders and revive her GST registration. The petitioner stated that she would apply for revocation of the order cancelling her GST registration and requested that this application be considered. Furthermore, the petitioner indicated an intention to challenge the order dated 19.02.2025 and the order passed on her rectification application by filing an appeal. Revenue's Contention: The learned counsel for the revenue (State of Uttarakhand and Others) had no objection to the petitioner's request to apply for revocation of the GST registration cancellation order and have it considered.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

2026:UHC:4637-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.483 of 2026 10th June, 2026 Geeta Devi -----Petitioner Versus State of Uttarakhand and Others ----Respondents ----------------------------------------------------------------- Presence:- Mr. Pooran Singh Rawat and Mr. Abhishek Singh Rawat, learned counsel for the petitioner. Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand through V.C. -----------------------------------------------------------------

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

Heard learned counsel for the parties.

The present writ petition has been filed praying for the following relief: “i) Issue a writ of certiorari quashing the impugned order dated 19.02.2025 (Annexure No.5, Page No.35-39), impugned order dated 25.06.2025 (Annexure No.7, Page No.42-44) and Impugned order dated 09.02.2026, (Annexure No.10, Page No.47-50) passed by State Tax Officer Almora, Sector-1, Haldwani Uttarakhand. ii) Issue a writ, order or direction in the nature of mandamus directing the respondents to forthwith revive the GST registration No.05BNDPD8576R1ZB of the petitioner.”

Learned counsel for the petitioner states that the petitioner would apply for revocation of the order cancelling the GST registration and the same may be directed to be considered.

2026:UHC:4637-DB

Ms. Puja Banga, learned counsel for the revenue has no objection to the same.

Learned counsel for the petitioner also states that the petitioner would challenge the order dated 19.02.2025 and the order passed on his rectification application by filing appeal.

In view of the same, the writ petition is disposed of as withdrawn with liberty to the petitioner to apply for revocation of the order cancelling GST registration and to avail the remedy of appeal against the order passed under Section 73 of the Act and on the rectification application.

Pending application, if any, also stands disposed of.

(MANOJ KUMAR GUPTA, C. J.)

(SUBHASH UPADHYAY, J.) Dated: 10.06.2026 SS

2 SUKHBA NT SINGH DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=71978f9c61bfde0ba69967c787b1764e a7bc7dd129a8a6380d49b1885e628615, postalCode=263001, st=UTTARAKHAND, serialNumber=2D8B71B8D8E345F6B7F95B1DD 4FB4BEBD2B7D72C42261361AED33172F15214 8D, cn=SUKHBANT SINGH Date: 2026.06.11 10:10:45 +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.