Ms Swarnim Developers vs. Commissioner Goods And Services Tax State GST
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The petitioner, M/s Swarnim Developers, assailed an order dated 21.08.2023 passed by the Commissioner, State Goods & Services Tax, which cancelled the petitioner's 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 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 authority directed to decide the application.
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 order. Upon filing such an application, and furnishing all pending returns and depositing the unpaid tax along with interest and penalty, the Competent Authority is directed to consider the petitioner's prayer for revocation as per law within four weeks from the date of receipt of the application. The Court did not explicitly leave any issue undecided, but the ultimate decision on revocation rests with the Competent Authority.
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 Argument: The petitioner contended that the facts and circumstances of the present case are identical to WPMB No. 39 of 2025. They relied on the operative part of the order in that case, which permitted the petitioner therein to move an application for revocation of the cancellation order, subject to filing pending returns and depositing unpaid tax, interest, and penalty. The petitioner sought similar liberty. Respondents' Argument: The learned Standing Counsel for the State of Uttarakhand had no objection if the present writ petition was disposed of in the same terms as WPMB No. 39 of 2025.
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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 21.08.2023 cancelling the GST registration of the petitioner firm on the ground that it had failed to file the returns within prescribed period. 1
2026:UHC:3425-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. Puja Banga, learned Standing Counsel for the State of Uttarakhand appearing through V.C. has no objection in case the present writ petition is disposed of in the same terms. 2
2026:UHC:3425-DB 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: 06TH MAY, 2026 Negi
3 HIMANS HU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aa f116e73351fdaf6878326386908a7f90d575 7, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC5 1A722A6BC552D470EB4FD2F88DDF7C18 DB2A1524A4D, cn=HIMANSHU NEGI Date: 2026.05.06 17:31:54 +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.