Ms Royal Construction vs. Commissioner Central Goods And Services Tax
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The petitioner, M/s Royal Construction, filed a writ petition challenging an order dated October 10, 2025, which cancelled its GST registration. The cancellation was based on the firm's failure to file returns within the prescribed period. The petitioner argued that a Co-ordinate Bench had previously granted similar relief in an identical case, WPMB No. 39 of 2025. In that case, the petitioner was permitted to apply for revocation of the cancellation order, subject to depositing unpaid tax, interest, and penalty, with the competent authority directed to decide the application. The respondents, represented by the Commissioner, Central Goods and Services Tax, acknowledged that the controversy was covered by the prior order.
Held
The Court disposed of the writ petition in the same terms as WPMB No. 39 of 2025. This means the petitioner is permitted to move an application for revocation of the cancellation order within two weeks from the date of the judgment. Upon filing such an application, the petitioner must also furnish all pending returns and deposit the unpaid tax along with applicable interest and penalty. The Competent Authority is then 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 Court did not explicitly leave any issue undecided, as the matter was resolved based on precedent.
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, considering the alleged identical facts and circumstances? The petitioner contended that in a prior, similar case (WPMB No. 39 of 2025), a Co-ordinate Bench had allowed the petitioner to apply for revocation of the cancellation order, provided pending returns were filed and unpaid tax, interest, and penalty were deposited. The petitioner sought similar liberty. The respondents, represented by the Commissioner, Central Goods and Services Tax, stated that the controversy was covered by the order passed in the aforementioned case and did not present any opposing arguments.
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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 10.10.2025 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 DB order. The 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 1
2026:UHC:3723-DB 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.
Learned counsel for the respondents/CGST on whom notice of the instant writ petition was served initially, in order to assist the Court, states 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: 14th May, 2026 NISHANT 2 NISHANT KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=ad3fcb5ca64340f5dd0a4c574afa0fd63133605ca57cdc00ec2b7462b452b326, postalCode=263001, st=UTTARAKHAND, serialNumber=7E81318F3B1BE7EAAC9370185F7C9C20892BC63A055CFD1961690560 487E670C, cn=NISHANT KUMAR Date: 2026.05.15 11:23:22 +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.