Ms Jai Mateshwari Steels PVT LTD vs. Commissioner State Goods And Services Tax
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The petitioner, M/s Jai Mateshwari Steels Pvt. Ltd., filed a writ petition challenging orders passed under Sections 73, 74, and 76 of the UKGST Act. The writ petition was disposed of on March 23, 2026. At that time, the petitioner's counsel did not press prayer 't', which sought a direction to revive the petitioner's GST registration. The Court quashed the impugned orders and granted liberty to the petitioner to respond to show-cause notices, with the Department to pass fresh orders. Subsequently, the petitioner filed MCC No. 2 of 2026 seeking modification of the earlier order, as they felt deprived of availing remedies for GST registration revival before the Department.
Held
The Court held that the previous order dated 23.03.2026, which recorded that the petitioner had not pressed prayer 't' for revival of GST registration, was not intended to preclude the petitioner from pursuing any other available remedy under the law. The Court clarified that the order would not impede the petitioner from availing any remedy before the Department for getting its GST registration revived. The modification application was disposed of with this clarification. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the Court's previous order dated 23.03.2026, by which prayer 't' for revival of GST registration was not pressed, prevents the petitioner from availing remedies before the Department for GST registration revival? The petitioner argued that while they did not press the prayer for revival before the Court, it was never their intention to forgo their right to seek revival through departmental remedies. The revenue/State did not record any specific arguments on this point in the judgment.
Sections Cited
Section 73, Section 74, Section 76
AI-generated summary — verify with the full judgment below
SL. No Date Office Notes, reports, orders or proceeding s or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS
2026
UKHC010043652026 WPMB No. 193 of 2026 M/s Jai Mateshwari Steels Pvt. Ltd.
-----Petitioner
Versus
Commissioner, State Goods and Services Tax, Uttarakhand and others.
…..Respondents Hon'ble Manoj Kumar Gupta, C.J. Hon’ble Subhash Upadhyay, J.
Sri Rohit Arora, learned counsel for the petitioner.
Ms. Puja Banga, learned Standing Counsel for the State of Uttarakhand.
The present writ petition was disposed of by order dated 23.03.2026, whereby while recording that learned counsel for the petitioner had not pressed prayer No. ‘t’, which was for a direction to the respondents to revive the GST registration of the petitioner company, the orders impugned passed under Sections 73, 74 and 76 of the UKGST Act were quashed giving liberty to the petitioner company to respond to the show-cause notices and to the Department to pass fresh orders thereafter.
The present application (MCC No. 2 of 2026) has been filed seeking modification of our order to the extent the petitioner feels deprived of availing the remedy before the Department for GST revival.
Undoubtedly, prayer No. ‘t’ for revival of the GST registration was not pressed before this Court. However, it was never intended that this would prevent the petitioner from availing any other remedy available to it under law. Accordingly, it is clarified that our aforesaid order dated 23.03.2026 would not come in the way
of the petitioner in availing any remedy, which may be available to it, before the Department for getting its GST registration revived.
Modification Application (MCC No. 2 of 2026) stands disposed of accordingly.
(Subhash Upadhyay, J.) (Manoj Kumar Gupta, C.J.) 23.07.2026 23.07.2026 Rathour
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.