Deopa Enterprises vs. Commissioner State Goods And Services Tax
Original PDF →Facts
The petitioner, Deopa Enterprises, filed a writ petition before the Uttarakhand High Court challenging the cancellation of its GST registration, which was ordered on December 16, 2023. The petitioner sought to quash this order and sought a direction to prefer an application under Section 30 of the UKGST/CGST Act, 2017, for revocation of the cancellation. The petitioner expressed readiness to pay all outstanding tax, interest, and late fees. The respondents were the Commissioner, State Goods and Services Tax, and another authority.
Held
The Court noted that the petitioner's counsel submitted that the matter was squarely covered by the Division Bench judgment dated November 7, 2025, in Writ Petition No. 939 of 2025 (M/s Roop Singh Vs. Commissioner, State Goods and Service Tax Commissionerate, Dehradun and Others). The learned counsel for the State/respondents admitted this fact. Consequently, the Court decided the instant petition in terms of the aforesaid judgment. The ratio decidendi of the cited judgment, which the present case follows, likely pertains to allowing taxpayers an opportunity to regularize their GST compliance and seek revocation of cancellation upon payment of dues, thereby promoting procedural fairness and revenue realization. The operative direction was to decide the petition in terms of the precedent.
Key Issues
1. Whether the petitioner is entitled to a writ of certiorari to quash the order dated December 16, 2023, cancelling its GST registration, in light of its willingness to clear all dues? 2. Whether the petitioner is entitled to a writ of mandamus directing the respondent no. 2 to consider its application for revocation of GST registration under Section 30 of the UKGST/CGST Act, 2017? The petitioner argued that the matter was squarely covered by a previous judgment of the Division Bench of the same High Court in the case of M/s Roop Singh Vs. Commissioner, State Goods and Service Tax Commissionerate, Dehradun and Others, dated November 7, 2025. The State/respondents admitted that the present matter was covered by the aforementioned judgment.
Sections Cited
Section 30
AI-generated summary — verify with the full judgment below
2025:UHC:10930-DB 1
HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition Misc. Bench No. 1046 of 2025 09th December, 2025
Deopa Enterprises …………Petitioner Versus
Commissioner State Goods And Services Tax and Another …………Respondents ---------------------------------------------------------------------- Presence:- Mr. Tarun Pande, learned counsel for the petitioner. Mr. Pooja Banga, learned Brief Holder for the State/respondent nos. 1 & 2. ----------------------------------------------------------------------
Coram: Hon'ble Ravindra Maithani, J. Hon'ble Alok Mahra, J.
Hon'ble Ravindra Maithani, J. (Oral)
By means of the instant petition, the petitioner seeks the following reliefs:- (i) Issue a suitable writ, order or direction in the nature of certiorari calling the record of the case and quash the cancellation of GST Registration order dated 16.12.2023 (Annexure No.3 to writ petition) as the petitioner is ready to pay all the balance tax, interest on it and late fee if any. (ii) Issue a suitable writ, order or direction in the nature of mandamus permitting the petitioner to prefer an application U/s 30 of the UKGST/CGST Act 2017 for filing an application for revocation of the cancellation of the GST registration bearing number GSTIN
2025:UHC:10930-DB 2 05ASMPC5061H1ZX of the petitioner and further direct the respondent no.2 to consider the application of the petitioner in accordance with law.
Heard learned counsel for the parties and perused the record.
At the very outset, learned counsel for the petitioner would submit that the matter is squarely covered by the judgment dated 07.11.2025, passed by the Division Bench of this Court in Writ Petition No.939 of 2025, M/s Roop Singh Vs. Commissioner, State Goods and Service Tax Commissionerate, Dehradun and Others.
Learned counsel for the State/respondents admits this fact.
The matter is covered, therefore, instant petition is decided in terms of the judgment dated 07.11.2025, passed by the Division Bench of this Court in Writ Petition No.939 of 2025, M/s Mamta
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.