Ms Hotel Devbhoomi vs. Superintendent Central Goods And Services Tax
Original PDF →Facts
The petitioner, M/s Hotel Devbhoomi, assailed an order dated 16.01.2025 passed by the Superintendent, Central Goods and Services Tax, which cancelled the petitioner's GST registration. The cancellation was based on the petitioner's failure to file GST returns within the prescribed period. The petitioner relied on a previous order from a Coordinate Bench in a similar case, WPMB No. 39 of 2025, where the petitioner was permitted to file an application for revocation of the cancellation order. In that case, the court directed the competent authority to decide the revocation application subject to the deposit of unpaid tax, interest, and penalty, and the filing of pending returns.
Held
The Court held that the 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 cancellation order. If the petitioner files such an application within two weeks from the date of the order, furnishes all pending returns, and deposits the unpaid tax along with interest and penalty, the Competent Authority shall consider the petitioner's prayer for revocation in accordance with the law within four weeks from the date of receipt of the application. The reasoning is based on the principle of parity and the respondent's lack of objection to granting similar relief as in the cited case. No specific GST Act sections were explicitly discussed in the judgment, but the context pertains to cancellation and revocation of registration under GST law.
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 grounds for cancellation were failure to file returns within the prescribed period. Petitioner's contention: The petitioner argued that in identical facts and circumstances, a Coordinate Bench had allowed a similar writ petition (WPMB No. 39 of 2025) by permitting the petitioner therein to file an application for revocation of the cancellation order. They sought similar liberty. Respondent's contention: The Superintendent, Central Goods and Services Tax, the respondent, had no objection to the writ petition being disposed of in the same terms as the aforementioned precedent case.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT: (per Sri Manoj Kumar Gupta, C.J.)
1)
The petitioner has assailed the order dated 16.01.2025 cancelling the GST registration of the petitioner firm on the ground that it had failed to file the returns within prescribed period. 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 1
2026:UHC:1331-DB 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)
Mr. Shobhit Saharia, learned counsel appearing for the respondent has no objection in case the present writ petition is disposed of in the same terms. 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: 26TH FEBRUARY, 2026 Negi
2 HIMANS HU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13aaf 116e73351fdaf6878326386908a7f90d5757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC51 A722A6BC552D470EB4FD2F88DDF7C18DB 2A1524A4D, cn=HIMANSHU NEGI Date: 2026.02.26 16:05:38 +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.