M/S Crs Builders Private Limited vs. Commissioner State Goods And Services Tax
Held
The Court held that the present writ petition was identical in its issue to WPMB No. 39 of 2025, which had been decided on 24.2.2025. Accordingly, the Court decided this petition in terms of that prior judgment. The petitioner was permitted to file an application for revocation of the cancellation order. This application had to be made within two weeks from the date of the current order. Additionally, the petitioner was required to furnish all pending returns and deposit the unpaid tax along with applicable interest and any penalty amount. Upon fulfillment of these conditions, the competent authority was directed to consider the petitioner's prayer for revocation of the cancellation in accordance with the law, within four weeks from the date of receiving the revocation application. No specific issue was expressly left undecided.
Facts
M/s CRS Builders Private Limited (the petitioner) filed a writ petition before the Uttarakhand High Court challenging the cancellation of its GST registration. The respondents were the Commissioner and another authority. The judgment notes that the issue involved in this petition was identical to one previously decided by the Court in WPMB No. 39 of 2025. The parties' counsel were in agreement on this point. The Court therefore decided the present writ petition in terms of the earlier judgment.
Key Issues
1. Whether the petitioner's GST registration was validly cancelled, and if not, what relief should be granted? (This is implied by the petitioner's grievance). Petitioner's Contention: The petitioner is aggrieved by the cancellation of its GST registration and seeks to have it revoked. (No specific legal arguments or provisions were detailed in the judgment for the petitioner's side, beyond the fact of being aggrieved by the cancellation). Revenue/State's Contention: The judgment states there was unanimity between the parties that the issue was identical to a previous case, implying the revenue/state likely agreed with the procedural resolution proposed by the court, rather than arguing for upholding the cancellation on merits in this instance.
AI-generated summary — verify with the full judgment below
UKHC010195482026
2026:UHC:10031-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/923/2026
M/s CRS Builders Private Limited --Petitioner Versus Commissioner & Another --Respondents
Hon’ble Manoj Kumar Tiwari, A.C.J. Hon’ble Subhash Upadhyay, J. Mr. Tarun Pande and Mr. Ashish Agarwal, Counsel for the petitioner. Ms. Pooja Banga, Brief Holder for the State, through VC.
(2) Petitioner is aggrieved by cancellation of his GST registration.
(3) There is unanimity amongst learned Counsel for the parties that the issue involved here is identical to the one decided in WPMB No. 39 of 2025. (4) Accordingly, this writ petition is decided in terms of the judgment dated 24.2.2025 rendered in WPMB No. 39 of 2025. Petitioner is permitted 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
The judgment continues below.
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