Rajendra Singh Rathore vs. Superintendent Central Goods And Services Tax

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WPMB/32/2026HC UttarakhandGSTCNR UKHC01000646202610 January 2026Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI,HON'BLE MR. JUSTICE SIDDHARTHA SAH2 pages

AI SummaryPartly Allowed

Facts

The petitioner approached the High Court challenging the cancellation of their GST registration. The petitioner's counsel submitted that a similar issue had been decided by the same Court in Writ Petition (M/B) No. 39 of 2025, and argued that the present petition should be decided on the same lines. The State Counsel conceded that the writ petition could indeed be decided in terms of the judgment in the aforementioned writ petition. The Court, acknowledging this concession, decided to dispose of the present writ petition in accordance with the judgment in Writ Petition (M/B) No. 39 of 2025.

Held

The Court held that the writ petition should be decided in terms of the judgment rendered in Writ Petition (M/B) No. 39 of 2025, as conceded by the State Counsel. The Court directed that it shall be open for the petitioner 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, and simultaneously furnishes all pending returns and deposits the unpaid tax along with applicable interest and penalty, the competent authority is mandated to consider the petitioner's prayer for revocation of the cancellation order in accordance with the law. This consideration is to be completed within four weeks from the date of receipt of the application. No specific provisions of the GST Act were discussed in detail, but the operative directions pertain to the process of revocation of cancelled GST registration.

Key Issues

1. Whether the present writ petition concerning the cancellation of GST registration should be decided in terms of the judgment rendered in Writ Petition (M/B) No. 39 of 2025, considering the concession made by the State Counsel. Petitioner's Argument: The petitioner argued that their case was similar to the one decided in Writ Petition (M/B) No. 39 of 2025 and therefore, the present petition should be decided based on that precedent. Revenue/State's Argument: The State Counsel conceded that the writ petition could be decided in terms of the judgment rendered in Writ Petition (M/B) No. 39 of 2025.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

2026:UHC:448-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMB 32/2026 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Siddhartha Sah, J. Mr. Pankaj Tiwari, Advocate, for the petitioner. Mr. Shobhit Saharia, Advocate, for the respondent. (2) Petitioner is challenging cancellation of GST registration. Learned Counsel for the petitioner submits that similar issue was decided by this Court in Writ Petition (M/B) No. 39 of 2025 and present writ petition also deserves to be decided in terms of the judgment rendered in the said writ petition. (3) Learned State Counsel concedes that the writ petition can be decided in terms of the judgment rendered in Writ Petition (M/B) No. 39 of 2025 . (4) Accordingly, this writ petition is decided in terms of the judgment rendered in Writ Petition (M/B) No. 39 of 2025. It shall be open for the petitioner to move 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 petitioner’s prayer for revocation of cancellation order, as per law, within four weeks from the date of receipt of such application.

(Siddhartha Sah, J.) (Manoj Kumar Tiwari, J.)

10.01.

2026 Pr PRABODH KUMAR DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=3a082a00a95aff911a9559743af8f21c50602ff6eae4e61af3aeab198d462503, postalCode=263001, st=UTTARAKHAND, serialNumber=0DC111E8D8CA66E16B940EFDF806ACCC1AB588052DF6FCA58C67F3C91957BE53, cn=PRABODH KUMAR Date: 2026.01.10 16:20:42 +05'30'

2026:UHC:448-DB

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.