M/S Maa Purnagiri Stones vs. Commissioner CGST
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The petitioner, M/s Maa Purnagiri Stones, filed a writ petition challenging an order dated 05.09.2024 passed by the Commissioner, State Goods and Services Tax, Dehradun, Uttarakhand. This order cancelled the petitioner's GST registration on the grounds of failure to file returns within the prescribed period. The petitioner argued that in a similar case, WPMB No. 39 of 2025, a Coordinate Bench had allowed the petitioner to file an application for revocation of the cancellation order. This was subject to the deposit of unpaid tax along with interest and penalty, with the competent authority directed to decide the application. The petitioner sought similar relief.
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 within two weeks from the date of the order. Upon filing such an application, and furnishing all pending returns, along with the deposit of unpaid tax, interest, and penalty, the Competent Authority is directed to consider the petitioner's prayer for revocation in accordance with the law within four weeks of receiving the application. The Court did not express any opinion on the merits of the cancellation order itself but provided a procedural path for the petitioner to seek revocation.
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 an identical case (WPMB No. 39 of 2025)? Petitioner's Argument: The petitioner contended that since a Coordinate Bench had permitted the petitioner in WPMB No. 39 of 2025 to file an application for revocation of cancellation, subject to certain conditions, the same liberty should be extended to the present petitioner. They relied on the operative part of the order in the aforementioned writ petition. Respondents' Argument: The Commissioner, State Goods and Services Tax, through their learned counsel, stated that they had no objection if the present writ petition was disposed of on the same terms as WPMB No. 39 of 2025.
Sections Cited
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Cause title — parties, addresses and appearances
JUDGMENT: (per Manoj Kumar Gupta, C.J.)
The petitioner has assailed the order dated 05.09.2024 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 1
2026:UHC:1226-DB revocation of the cancellation 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 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: 24.02.2026 Kaushal 2
2026:UHC:1226-DB
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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.