Dinesh Chandra vs. Commissioner State Goods And Services Tax Commissionerate
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The petitioner, Dinesh Chandra, has challenged an order dated 30.04.2025 issued by the Commissioner, State Goods & Services Tax, Dehradun, which cancelled his 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 of the same High Court, in an identical case (WPMB No.39 of 2025), had permitted the petitioner therein to file an application for revocation of the cancellation order. This permission was granted subject to the deposit of unpaid tax, interest, and penalty, with a direction to the competent authority to decide the revocation application.
Held
The Court held that the present writ petition should be disposed of in the same terms as WPMB 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 such an application and compliance, the Competent Authority is 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 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, similar to the relief granted in WPMB No.39 of 2025? Petitioner's contention: The petitioner argued 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. The petitioner sought similar liberty. Revenue's contention: The learned Brief Holder for the State/respondent stated that they 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 Mr. Manoj Kumar Gupta C. J.)
The petitioner has assailed the order dated 30.04.2025 cancelling the GST registration of the petitioner on the ground that he 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 operative part
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2026:UHC:2694-DB
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 Brief Holder 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.
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: 16.04.2026 Rajni
2 RAJINI GUSAIN DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=97cfa6e4cbd49c07b876db48 448ac3701a9ae475a2547e4b7f1d9b1f 17d01342, postalCode=263001, st=UTTARAKHAND, serialNumber=8D039BC77BD1A2222B 4DF4FC80D4557562F95BEBA013F530 616A158A0A878BD8, cn=RAJINI GUSAIN Date: 2026.04.16 16:04:43 +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.