Rajendra Singh Rawat vs. Commissioner Central Goods And Service Tax Commissionerate Dehradun

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WPMB/29/2026HC UttarakhandGSTCNR UKHC01000639202609 January 2026Bench: HON'BLE MR. JUSTICE MANOJ KUMAR TIWARI,HON'BLE MR. JUSTICE SUBHASH UPADHYAY1 pages

AI SummaryRemanded

Facts

The petitioner's Goods and Services Tax (GST) registration was cancelled due to non-filing of GST returns. The petitioner filed a writ petition challenging the cancellation order dated 26.09.2023. The petitioner contended that an identical issue had been decided by this Court in a previous writ petition, WPMB No.39 of 2025, and requested that the present petition be decided in line with that judgment. The respondents' counsel conceded that the issue was identical and agreed to the petition being decided based on the previously cited judgment.

Held

The Court held that in view of the consensus between the parties and the identical nature of the issue involved, the writ petition should be disposed of in terms of the judgment dated 24.02.2025 rendered in WPMB No.39 of 2025. The reasoning is based on the agreement of both parties that the matter is identical to a previously decided case and the desire to dispose of the current petition accordingly. The operative direction is that the writ petition is disposed of in terms of the aforementioned judgment. No specific issue was left undecided, as the matter was settled by agreement.

Key Issues

1. Whether the cancellation of GST registration due to non-filing of returns, when an identical issue has been decided by this Court in a prior writ petition, should be disposed of in terms of that prior judgment? Petitioner's Argument: The petitioner argued that the issue in the present writ petition is identical to that decided in WPMB No.39 of 2025 and requested the Court to decide the present petition in terms of the judgment in the prior case. Respondents' Argument: The respondents' counsel conceded that the issue involved was identical and agreed that the writ petition could be decided in terms of the judgment relied upon by the petitioner's counsel.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

2026:UHC:508-DB arNo Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS 09.01.2026 WPMB No.29 of 2026 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Subhash Upadhyay, J. (Per: Hon’ble Manoj Kumar Tiwari, J.) Mr. Shivam Rana, learned counsel for the petitioner. 2. Mr. Shobhit Saharia, learned counsel for the respondents. 3. GST registration of the petitioner was cancelled due to non-filing of GST returns. 4. By means of this writ petition, petitioner has challenged the cancellation order dated 26.09.2023. It is contended that identical issue was decided by this Court in WPMB No.39 of 2025. Counsel for the petitioner submits that this petition be decided in terms of that

judgment.

Learned counsel for the respondents concedes that the issue involved is identical, therefore, he submits that the writ petition may be decided in terms of the judgment relied upon by learned counsel for the petitioner.

In view of consensus between the parties, this writ petition is disposed of in terms of judgment dated 24.02.2025 rendered in WPMB No.39 of 2025. (Subhash Upadhyay, J.) (Manoj Kumar Tiwari, J.) 09.01.2026 SS

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.