Ms Subhash Gstin vs. Commissioner State Goods And Services Tax Xommissioner
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The petitioner, M/s Subhash GSTIN, has challenged an order dated 06.03.2025 issued by the Commissioner, State Goods and Services Tax, Dehradun, which cancelled the petitioner's GST registration. The cancellation was based on the petitioner's failure to file Goods and Services Tax (GST) returns within the prescribed period. The petitioner seeks similar relief as granted in a previous identical writ petition, WPMB No. 39 of 2025, before a Co-ordinate Bench of the same High Court. The State, through its learned Brief Holder, has indicated no objection to the present petition being disposed of on similar terms.
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 GST registration cancellation order within two weeks from the date of the order. If the petitioner files such an application and also furnishes all pending returns and deposits the unpaid tax along with interest and the amount of penalty, 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 reasoning is based on the precedent set by a Co-ordinate Bench in an identical matter. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the petitioner should be permitted to file an application for revocation of the GST registration cancellation order, given the failure to file returns within the prescribed period, and if so, under what conditions? The petitioner argued that in identical circumstances in WPMB No. 39 of 2025, a Co-ordinate Bench allowed the petitioner therein to file an application for revocation of the cancellation order. This permission was granted subject to the petitioner filing all pending returns and depositing the unpaid tax along with interest and penalty. The petitioner contended that similar liberty should be extended to them. The respondent State, through its learned Brief Holder, stated that they had no objection to the present writ petition being disposed of on the same terms as the aforementioned precedent case.
Sections Cited
None explicitly mentioned in the judgment text provided, other than general reference to GST registration and returns.
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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 06.03.2025 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 revocation of the cancellation order. The operative part
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2026:UHC:859-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: 12.02.2026 SS
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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.